محاسبة الإدارة البيئية كإطار لربط بطاقة الأداء المستدام المتوازن و الإفصاح عن الأداء البيئي المستدام في المؤسسة الاقتصادية : مقاربة بيئية اجتماعية

الملخص EN

This study aims to highlight the most important performance of the by applying a balanced and sustainable performance card to take advantage of the most important pillars and perspectives that depend on it in the overall performance, and how this tool can be used in the release of environmental performance indicators among the indicators and other dimensions contained in the card will not reach a balanced and sustainable per-formance card, and the study began by discussing the development of indicators and measurement indicators.

Performance to suit business strategies and trends of change in indicators and performance measurement sys-tems, down to environmental performance evaluation and prevailing evaluation indicators, then the study tried to give a background on what is a BSC and the accompanying developments from the first to the third generation and how to prepare it, to reach the study in the end to the main part of the research where discussed the sus-tainability of companies and how to link their supporters to the performance card indicators to balance and inte-grate environmental and social environmental information to reach the BSC.

The importance of a BSC has also been demonstrated as the appropriate tool to turn the strategy into a practical reality capable of transforming the strategy into realistic performance indicators that establish a well-measured system and measurable strategy in the organization.

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