Comprehensive and Detailed Explanation From Exact Extract:

Within the Organizational Leadership domain, the balanced scorecard is a strategic management tool designed to translate an organization’s mission and vision into measurable objectives and performance indicators across four perspectives: financial, customer, internal process, and learning/growth.

Its primary purpose is to align daily work with strategic goals, measure performance holistically, and support decision-making. Although it also promotes alignment (B), its fundamental design is to convert vision and strategy into actionable measures.