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الرئيسية > استخدام مؤشرات بطاقة القياس ال...>الوصف

استخدام مؤشرات بطاقة القياس المتوازن فى تقويم الأداء البيئى: دراسة تطبيقية

المصدر: مجلة البحوث التجارية
الناشر: جامعة الزقازيق - كلية التجارة
المؤلف الرئيسي: مرهون، أزهر غيلان (مؤلف)
المجلد/العدد: مج39, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2017
الشهر: يوليه
الصفحات: 44 - 66
رقم MD: 826032
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة البيئية | تقييم الأداء | بطاقة القياس المتوازن | المؤسسات الصناعية
رابط المحتوى:
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المستخلص: 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.

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