استخدام مؤشرات بطاقة القياس المتوازن في تقويم الأداء البيئي (دراسة تطبيقية) | ||
| مجلة البحوث التجارية | ||
| Article 6, Volume 39, Issue 2, July 2017, Pages 43-66 PDF (661.2 K) | ||
| Document Type: تجاریة کل ما یتعلق بالعلوم التجاریة | ||
| DOI: 10.21608/zcom.2017.148368 | ||
| Author | ||
| أزهر غيلان مرهون* | ||
| قسم المحاسبة، کلية التجارة، جامعة المنصورة، مصر/وزارة التعليم العالي بغداد، العراق | ||
| Abstract | ||
| Abstract The study aims at evaluating the environmental performance of industrial facilities, by the application on the cement industry companies in Iraq, using the indicators of financial and non-financial balanced scorecard, which gives a clear image concerning the performance of the facility, in order to verify the effectiveness and adequacy of the environmental performance in these industrial facilities. The study problem represented the minor attention concerning the assessment of the environmental performance of industrial facilities, its concentrating on evaluating their financial performance,rather than the non-financial evaluation of performance, despite its importance and great impact, as well as the problem of not evaluating the performance of the facility activity level and the analysis of its performance indicators in the light of its strategy, and the lack of attention to non-financial indicators. The study concluded that environmental performance in industrial facilities is considered supportive for economic performance, therefore the strategy of these facilities must include a vision and a mission towards the environmental matters, concerning the results of the empirical studies, it was clear that there is a statistically significant relationship between the financial balanced scorecard indicators and the evaluation of environmental performance. | ||
| Keywords | ||
| تقويم الأداء البيئي | ||
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