دور بطاقة الأداء المتوازن في تقييم الأداء المستدام للمؤسسة الاقتصادية الجزائرية : دراسة حالة شركة الإسمنت لعين الكبيرة-سطيف

الملخص EN

The aim of this study is to highlight the role of a balanced scorecard in evaluating sustainable performance through proposing a model which was applied on the Cement Company of Ain El Kebira in 2017 based on a number of data provided by the company.

The results of the study showed that the company owns all the bases that facilitate the performance of the balanced scorecard in order to accomplish its strategy and evaluate its performance on the short- and the long-term, not only the company's financial performance but also the economic, the social, and the environmental one.

The company has achieved huge strides in this field in order to adopt the principles of sustainable development, moving from the traditional model of dashboard which is currently used as a key tool for the sake of assessing its performance into an integrated and strategic model.

The balanced scorecard also provided many data on the Company's sustainable performance, through an analytical reading of both the financial and the non-financial indicators and the causal relationship between them.