توظيف TBL و SBSC لتقويم الأداء الستراتيجي المتوازن المستدام

Rp-Implementation of TBL & SBSC To Evaluation sustainable balanced strategic performance

The business environment has sought to achieve a more comprehensive disclosure of its performance not only for its performance but also for its social and environmental performance. To achieve greater transparency in disclosure, business organizations must adopt an approach to managing the environmental and social impact of their activities as well as their economic impact. Employing a triple bottom line that is concerned with the disclosure of sustainable corporate performance and support for sustainable strategic performance by integrating it with the Sustainable Balances Scorecard (SBSC) and its impact on the transparency of disclosure of sustainable performance by designing an integrated The company (a research sample) takes into account the most important aspects achieved by TBL and integrates it into the SBSC to achieve a more transparent disclosure of the sustainable performance and then evaluate this model by comparing pre-employment performance with the integrated model after employment. : –

1. TBL has been incorporated into a sustainable balanced performance card positively on the research sample (Kufa Cement Lab), where TBL has been integrated with the SBSC binoculars and reflected more realistic indicators of sustainable strategic performance. The pre-employment performance assessment for 2014 (0.58) and after employment (0.61). In 2015, the performance assessment was before employment (0.62) and after employment (0.64).
2. The weakness of domestic legislation and laws related to sustainability. The unified accounting system, which complies with the financial reports of companies, does not give the social and environmental dimensions the necessary attention. This is reflected in the lack of accounts related to them in the accounts directory on the one hand and the lack of financial allocations by the competent ministries The two sides.

The main recommendations of the research are:

1. Adopting the SBSC as a performance report in the annual report submitted by the joint stock companies, or the performance reports required by the public companies to submit them to the concerned parties and establishing an international accounting standard that requires companies to employ the TBL model to disclose their social and environmental performance alongside their economic performance.
2. Employ the TBL and SBSC indicators in Iraqi companies to support sustainable development and to report on their sustainable performance with transparency.