The role of balanced scorecard in evaluating the environmental performance of the economic corporation -Case study of the cement company of Ain El Kebira-
Keywords:
Balanced scorecard; environmental performance; environmental perspective; performance evaluation; Cement Company of Ain El KebiraAbstract
Environmental responsibility has become one of the biggest challenges facing the institution in order to ensure its survival and continuity, this has necessitated the company’s interest in measuring its environmental performance and evaluating it with new innovative models, the most
important of them is the balanced scorecard, which we tried to apply to the cement company of Ain El Kebira from 2015 to 2017, relying on data provided by the company.
The results of the study showed that the company has the ability to apply the balanced scorecard and that it has all the basis elements to realize this in order to evaluate its environmental performance in the near and long term, since the company has come through a long course in this field to adopt the dimensions of sustainable development.
The environmental dimension of the company's balanced scorecard also provided a number of environmental performance data, which allowed it to be measured, evaluated and presented with many suggestions.