مدى إمكانية قياس الإداء المستدام للشركات الصناعية بواسطة بطاقة الإداء المتوازن : دراسة تطبيقية في معمل أسمنت الكوفة

الملخص EN

The objective of the research is to measure the company's sustainable strategic performance based on the SBSC and to disclose the financial and non-financial information related to the sustainability of the research sample.

The research has reached a set of conclusions.

The BSC has evolved into the SBSC, Non-financial and quality issues related to social and environmental issues to measure and assess the balance of sustainable performance and the balance between financial and non-financial performance as well as sustainable performance.

The research recommends drawing the attention of Iraqi legislators and stakeholders An organization of the profession of accounting and the shares market to the need to pay attention to sustainable performance and give utmost importance to its impact on the development of the Iraqi economy and community development and conservation of the environment and economic resources, the adoption of SBSC as a performance report in the annual report of the stock companies, or performance reports that obligate public companies to submit to the management