المستخلص: |
Most enterprises are concerned with obtaining metrics and specifications that fundamentally improve their production performance, as these contribute directly to enhancing their competitive capabilities. However, they neglect the specifications with a social dimension, especially the environmental aspect, despite its very positive impact on the enterprise. It significantly contributes to increasing its sustainable competitiveness. Through our research, we have addressed the importance of complying with international laws that mandate environmental care, which forces the enterprise to incorporate new environmental costs. Therefore, it was necessary for it to manage its environmental costs to give the enterprise a distinguishing feature from other competing enterprises, thereby increasing its competitive capabilities, especially the sustainable ones. The significant impact of managing environmental costs on enhancing the enterprise's sustainable competitiveness was evident.
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