The document discusses the balanced scorecard (BSC) approach used by Omega Line, a large apparel company in Sri Lanka. It provides an overview of the BSC, including its key aspects and applicability. It then details how Omega Line has implemented the BSC at both the corporate and business unit levels, setting objectives, strategies, and performance measures. A mini research study found a positive correlation between BSC perspectives (learning and growth, financial, internal processes, customer) and organizational performance at Omega Line. In particular, the learning and growth and financial perspectives significantly contributed to organizational performance.