استخدام مؤشرات بطاقة القياس المتوازن في تقويم الأداء البيئي : (دراسة تطبيقية)
Author
Source
Issue
Vol. 39, Issue 2 (31 Jul. 2017)24 p.
Publisher
Zagazig University Faculty of Commerce
Publication Date
2017-07-31
Country of Publication
Egypt
No. of Pages
24
Main Subjects
Topics
- Activities
- Enterprises
- Industrial enterprises
- Financial performance
- Balanced scorecard
- Economic performance
Abstract EN
The study aims at evaluating the environmental performance of industrial facilities, by the application on the cement industry companies in Iraq, using the indicators of financial and non-financial balanced scorecard, which gives a clear image concerning the performance of the facility, in order to verify the effectiveness and adequacy of the environmental performance in these industrial facilities.
The study problem represented the minor attention concerning the assessment of the environmental performance of industrial facilities, its concentrating on evaluating their financial performance, rather than the non-financial evaluation of performance, despite its importance and great impact, as well as the problem of not evaluating the performance of the facility activity level and the analysis of its performance indicators in the light of its strategy, and the lack of attention to non-financial indicators.
The study concluded that environmental performance in industrial facilities is considered supportive for economic performance, therefore the strategy of these facilities must include a vision and a mission towards the environmental matters, concerning the results of the empirical studies, it was clear that there is a statistically significant relationship between the financial balanced scorecard indicators and the evaluation of environmental performance.
American Psychological Association (APA)
مرهون، أزهر غيلان. 2017. استخدام مؤشرات بطاقة القياس المتوازن في تقويم الأداء البيئي : (دراسة تطبيقية). مجلة البحوث التجارية،مج. 39، ع. 2.
https://search.emarefa.net/detail/BIM-1091634
Modern Language Association (MLA)
مرهون، أزهر غيلان. استخدام مؤشرات بطاقة القياس المتوازن في تقويم الأداء البيئي : (دراسة تطبيقية). مجلة البحوث التجارية مج. 39، ع. 2 (2017).
https://search.emarefa.net/detail/BIM-1091634
American Medical Association (AMA)
مرهون، أزهر غيلان. استخدام مؤشرات بطاقة القياس المتوازن في تقويم الأداء البيئي : (دراسة تطبيقية). مجلة البحوث التجارية. 2017. مج. 39، ع. 2.
https://search.emarefa.net/detail/BIM-1091634
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1091634