A Strategy Map links the objectives of different perspectives in a Balanced Scorecard (BSC) system. It starts from the top - the ultimate goal of the firm. It may be to maximise shareholder value, social missions for non-profit organisations and other objectives for government units. Once the ultimate strategic goal is agreed upon, you can start identifying the paths to the lower-level perspectives - in the order of financial, customer value, internal process and employee learning and improvement.
Through the process of creating linkage, Strategy Map can help identify the gaps in the implementation of strategy down the lower levels of the organisation. For example, suppose a business unit does not have a good relationship with suppliers while supplier value creation is a crucial aspect of the company strategy. In that case, you may ask why it is the case. Is it because there is nothing more the unit can do to improve its relationships with the suppliers?
Similar to BSC, the most significant benefit of Strategy Map is the ability to communicate the strategy down the organisation chain, to align the entire organisation to achieve its strategic priorities.