The Chartered Institute of Management Accountants (CIMA) has developed the Strategic Scorecard that is more strategy-relates as compared to the orthodox Balanced Scorecard (BSC). However, it also addresses governance issues. Furthermore, you may find this paper of interest: Ball, T., Harber, B., Moore, K. and Verlaan-Cole, L. (2003). Best Practice Balanced Scorecards for Governance, Ogranizations and CEOs. Managing Change (Fall 2003), pp. 15-34. The authors suggest to support the BSC through Accountability Agreements between the shareholders, the board, the CEO and the management to strengthen the achievement of strategic and governance goals.