Lynch and Cross highlight the three sides of their pyramid, in an attempt to overlay the three key stakeholder perspectives, but it is not at all clear how the tensions between them can be resolved. Although Kaplan and Norton's model does reflect different perspectives, it does not recognize all stakeholders, ignoring employee and supplier's contribution and failing to identify the role of community (Atkinson et al., 1997; Mooraj et al., 1999; Nerreklit, 2000),