دور الموازنة البيئية في تفعيل الأداء و تحسين القدرة التنافسية للمنشأة : دراسة تطبيقية

Abstract EN

The objective of the research is to clarify the role of the environmental budget in activating performance and improving the competitiveness of the establishment through the following sub-objectives:
1.

The extent to which the industrial establishments are committed to using environmental budgets in planning, evaluating performance, controlling the production elements, taking into consideration the conditions of environmental impacts, and including the costs of preserving the environment.

2.

Statement on the cost of protecting the environment and the sustainable use of natural resources to support economic development and poverty reduction, and to expand the acquisition of new clients and shopping areas, both domestic and international, to improve their competitiveness.

The researchers used both inductive and deductive approaches, and based on a survey list of the workers in some industrial establishments to collect data on research hypotheses according to the variables of each imposition.

The data are analyzed statistically by the SPSS program.

The most important results of the research were that there is a statistically significant relation between the application of the environmental budget and activating the environmental performance in the establishment at a level of significance (0.000).

There is also a statistically significant relation between activating the environmental performance and improving the competitiveness of the establishment at a level of significance (0.000) There is a statistically significant relation between the application of the environmental budget and the improvement of the competitiveness of the establishment at a level of significance (0.000).

The researchers recommended taking care of the role of the environmental budget in the industrial establishments, and the Ministry of the Environment to intensify its control over industrial enterprises affecting the environment, in addition to the need to support future research on ecosystems.