الأداء المستدام لمنظمات الأعمال : دراسة في نماذج القياس و الإفصاح

الملخص EN

This study seeks to give an in-depth reading of the concept of sustainable performance of organizations, and this was achieved through the analytical descriptive approach, the comparative approach and the content analysis, which enabled us to review the literature in the fields of sustainable development and corporate social responsibility, and its associated issues such as: performance indicators, measurement models, as well as Reporting models.

we concluded that controlling the most relevant indicators of sustainable performance requires the management of organizations to be knowledgeable with the necessary references that today require a combination of the strategic approach with the sustainable development approach and corporate governance approach; as it has become the Triple Bottom Line (TBL) Model as the most reliable in measurement; and the Global Reporting Initiative (GRI) as the most widely used in disclosure of The organizations’ global performance.