استعمال معايير محاسبة الاستدامة في بناء سلسلة قيمة خضراء لتحقيق المزايا التنافسية

Abstract EN

The problem of research is the weakness of the perception of the Iraqi and foreign economic units invested in the Iraqi oil sector for the importance of green value chain (sustainable) in providing economic, social and environmental information used in strategic decision-making, Which is reflected negatively on meeting the needs of stakeholders involved in decision-making and thus achieve the competitive advantages of economic units, the research aims to develop the green value chain by improving the overall natural sustainability of the whole chain by improving the linkages among actors, focusing on For efforts at each stage to rationalize natural inputs in the value chain and to control products that negatively impact the natural environment by improving efficiency and renewable capacity in terms of water, energy, materials, construction, land and instruments of inputs.

As for outputs, they focus on waste and pollution approaches, Based on pollution control techniques, cleaner production, ecological efficiency and life cycle assessment.

Through the application of the CNPC in the Ahdab oilfield, a number of conclusions were reached, including the possibility of presenting a proposed model for building A green value chain based on the criteria of sustainability accounting and its application in CNPC to achieve competitive advantages because it provides sustainability (socio-economic) information that effectively assists in the selection of programs and strategies by the internal and external decision makers of the company