متطلبات تطبيق بطاقة الأداء المتوازن المستدام و دورها في تحقيق الحماية البيئية : شركة سعودية أنموذجا

الملخص EN

The study aims to identify the role of the sustainable balanced scorecard as one of the modern methods of management accounting and its role in achieving environmental protection through a strategy based on environmental indicators.

we concluded that Almarai relies on the sustainable balanced scorecard to develop its operations and products that affect the environment, which was shown by the analytical study for the four years extending from 2018-2021, for indicators related to water management, innovation in packaging, waste management, and climate change.