Strategic Themes
Strategic themes are groups of objectives vertically connected by cause and effect relationships, going through several strategy perspectives. They represent the fundamental streams of the strategic plan, expressed at their highest level, directly supporting the Vision.
Example:
A Cost Reduction objective, for example, can be attached to a Strategic Theme of Operational Excellence. Thus, any and every cost reduction initiative must be developed and implemented in light of an Operational Excellence directive. In other words, the Strategic Theme represents a guide to action, so as to fulfill the fundamental purpose of BSC: to translate the vision to daily actions.