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Line approach throughout the organisation. The Scorecard is a vital element of the corporate governance set-up in Novo Nordisk and thus a very powerful tool to ensure integration of the sustainability approach into all business processes[17] . Novo Nordisk has been using balanced scorecards since 1996; it was introduced primarily as a finance initiative. The administration of the scorecards rests with the Finance, Legal and IT department, which has a mandate to use the best management methods, of which balanced scorecards are viewed as an effective tool. The involvement of finance personnel with respect to balanced scorecards is to facilitate workshops (that is supporting management teams), assist in setting of targets, reviewing balanced scorecards, and changes to/improvements in financial management (i.e. integrating the balanced scorecard with processes). Novo Nordisk cascades its balanced scorecard down to the business unit level, from which it translates into individual employees' personal targets, which are set and reviewed on a biannual basis. Specifically, a balanced scorecard is prepared for the organization as a whole; this scorecard is then cascaded down to the executive VP level (currently there are five executive VPs, each with their own scorecard). From this level, each of the twenty Senior VPs also has a balanced scorecard (i.e. the business unit level). From this level there is no formal mandate that the scorecards are further cascaded; however, in some business units, scorecards may be prepared for each individual sub-unit (e.g., a particular factory). In general, the sub-unit typically is evaluated on a collection of KPIs, rather than having objectives in each of the four traditional sections of a balanced scorecard. Novo Nordisk currently has a total of 24 objectives in its balanced scorecard under the following four headings: Customers and Society; Finance; Business Processes; and People and Organisation. To facilitate the operation of the balanced scorecard, each objective is "owned" by one of the five executive areas at Novo Nordisk. Today, Novo Nordisk's People, Reputation and Relations is responsible for seven of the 24 objectives. These are: increase internationalisation; support diversity; ensure talent development; ensure performance management; ensure superior company reputation; ensure environmental, social, and ethical performance; and improve our collaboration with key stakeholders in diabetes care world-wide. Organizational culture The facilitation process, the integrated sustainability reporting and the balanced scorecard provide the formal and measurable systems and processes for assessing and controlling how well Novo Nordisk lives up to its sustainability strategy. However, while the formal measuring of performance and results is a central dimension of the Novo Nordisk Way of Management, the rationale behind the framework extends beyond products and manufacturing operations in ways that serve to facilitate not only quantitative control of behavior but also serve to guide and discipline behavior that is not immediately measurable. An important part of the sustainability practice in Novo Nordisk is the informal systems and processes that support, reinforce and develop the company's heritage of sustainability, i.e. the organizational culture. While the enactment of cultural norms is less visible and difficult to measure, they provide a necessary frame for guiding and disciplining ac