Keywords : Environmental Performance
Sustainable Supply chain management Actives and Their Role in Enhancing Environmental Performance\A Field study at the North Refineries Company / Al-Qayyarah Refinery in Nineveh Governorate
2021, Volume 40, Issue 129, Pages 28-56
The current research represents an attempt to determine the relationship and impact between the activities of sustainable supply chain management and environmental performance measurement indicators approved in the current research in the General Company for North Refineries - Qayyarah Refinery in Nineveh Governorate, and through two aspects the first theoretical included a presentation of the literature on its subject, while the second is embodied in a study The current reality of the researched organization, and the research generally tries to answer the following questions :
- Does the surveyed organization's management have an idea about sustainable supply chain management, its activities and its role in enhancing environmental performance ?
- Do sustainable supply chain management activities contribute to enhancing environmental performance ?
- What is the nature and dimensions of the relationship and impact between each of the activities of sustainable supply chain management and indicators of measuring environmental performance ?
To answer these questions, a hypothetical scheme has been built that reflects the nature of the relationship and the impact between the research variables in the researched organization, and a set of main and subsidiary hypotheses that have been tested using statistical methods for the data collected in the questionnaire through the respondents were adopted, and based on the description of the research variables and their diagnosis and testing relationships with Among them, and according to the results of his plan, it was referred to a set of conclusions, after which the recommendations were presented
The Technological Strategy and Competitive Advantage in the Third Millennium: Approach of Added Value Theoretical Study
2010, Volume 32, Issue 100, Pages 189-213
The organizational performance in general and the environmental performance in particular are considered to be part of the fundamental aspects in bringing about sustainable development in business organizations during Third Millennium. This research discusses ways of how to adopt model of Value Chains as approaches in reinforcing the environmental performance by relying on the capabilities provided by technical strategies, in achieving excellence performance. This research started with discussing the concept of Information Technology (IT) and its importance, in addition to explain the contribution of the technological strategy and Added Value under the environmental role of the organizations; as well as discussing the concepts of IT capabilities, their development and types. In its second part, the research tried to state the most important general guidelines of the Organizational Performance and especially the Environmental Performance. To arriving at its essential issue, the discussion of the adoption of the model of Value Chain as an approach to reinforcing the environmental performance through the use of IT capabilities. Finally, the research ended by stating the most important conclusions and suggestions that have been reached by this research.
The Effect Of Environmental Performance On Practicing Accounting and Auditing in The Economic Establishments
2006, Volume 28, Issue 83, Pages 9-34
There has been an increasing concern in many economic establishments concerning protection of environment from the harmful effects resulting from practicing their operational and production activities and their attempts to eliminate or reduce such environmental risks which these establishments may be exposed to. These risks may affect the establishments ability to sustain practicing such activities. This situation has contributed to companies practicing of environmental policies as such polices have become the pivotal concern of strategic planning in the economic establishment because if it does not maintain the environmental resources, it will be exposed to legal, political or financial pressures. Such pressures may affect the establishments ability to continue practicing its activities. However, the researchers observes that accounting should provide data about the projects environmental effect s through counting the cost of preserving and protecting environment as part of production cost .In addition , the researches recommend taking into consideration environmental data as while making decisions and regard the report on the environmental data as part of accounting principles. Consequently , auditing , at this respect , should aim at evaluation what a project contributes to the social aspects.