إطار نظري لإضافة منظور الاستدامة لبطاقة الأداء المتوازن و انعكاسه في استراتيجية الوحدة الاقتصادية

الملخص EN

The problem of searching for weak economic units 'awareness of the importance of modern management accounting techniques such as the Sustainable Balanced Scorecard (SBSC) technique, as many economic units have applied environmental and social management systems to manage and monitor issues related to sustainability, yet the presence of management systems in The practice of economic units for two reasons: the first is not linking them to the strategic planning and management of economic units, i.

e.

there is a lack of appropriate strategies in relation to managing environmental and social aspects in an effective and efficient manner, and the second, they are implemented separately from the traditional public administration systems that the senior management uses to control and manage the business On this basis, the traditional Balanced Scorecard (BSC) management tool and methodology has been developed towards the SBSC that integrates environmental, social and economic aspects, so SBSC provides sufficient capabilities to overcome the above-mentioned deficiencies in sustainability management, It is a tool developed to focus on the atmosphere Specify quality as social and environmental aspects, so it provides a methodology for bridging the gap between the strategic and practical levels of economic units, so the aim of this research is to integrate the sustainability perspective in (BSC) of the economic unit and find key performance indicators for use in the system of measuring the performance of the economic unit and also to determine a priority level KPIs as well as disclosure of financial and other information related to sustainability.