Sustainable balanced scorecard for permaculture ecological villages and farms in alternative tourism

Recently, the terms "sustainability" and "sustainable development" have been discussed at great length in order to meet the needs of future generations. Therefore, goals for sustainability and sustainable development are specified in all sectors and fields, and strategies are developed to achieve these goals. However, in tourism, permaculture, which plans living spaces and is one of the alternative tourism types, is preferred in preventing the destructive, damaging and cultural erosion mass tourism causes. Furthermore, there is no extensive reporting system in the literature or in enterprises that are active in the field of permaculture regarding what sort of a performance assessment system to use in evaluating goals and purposes developed for sustainability. Therefore, the aim of this study is to approach Sustainable Balanced Scorecard (SBS) as a planning tool and to offer a frame of reference that can explain how it can reveal causalities between the economic, social and environmental targets and dimensions by integrating permacultural ethical rules and principles. The research seeks to answer the question of how to prepare a sustainable reporting by integrating SBS with permacultural ethical rules and principles for alternative tourism. The qualitative research method of this study was case analysis. The case study was conducted in the ecological living farm "Pastoral Vadi" located in Fethiye, Turkey founded in 2000 with the aim of creating living spaces with healthy nutrition and agricultural elements within the context of alternative tourism. Consequently, it has been observed that regardless of the economic, ecological or social works an enterprise is involved in, the enterprise could not express their purposes in the correct way to their guests or shareholders and were limited in performance assessment especially in the ecological sense as they were not using a performance assessment tool such as SBS. Integrating SBS into the sustainability strategy of permaculture would solve this problem. Keywords: Permaculture, Sustainable Development, Sustainable Balanced Scorecard,Sustainable Oriental Base Strategy