Title:
SUSTAINABLE BALANCED PERFORMANCE CARD FOR COMPETITIVE ADVANTAGE

Authors:
Ali Hadi Naji , Sahar Abbas Hasan and ZAINAB QASIM JEBUR AL-NASRAWI, Iraq

Abstract:
It focuses on achieving a competitive advantage by adopting the concept of sustainability in the company's operations and strategic decision-making. This research aims to understand how the balanced scorecard, a traditional management tool, can be used to achieve strategic goals related to sustainability and build a sustainable competitive advantage. The research addresses several important aspects, including understanding the concept of balanced scorecard. The research defines the balanced scorecard and explains how it is used to measure performance across several areas such as finance, customers, operations, and development. Integrating Environmental and Social Dimensions into the Card The research indicates the importance of integrating environmental and social factors alongside the traditional economic dimensions into the balanced scorecard. This integration allows the company to provide comprehensive reports that reflect its social and environmental impact as well as financial performance. Measuring Sustainable Performance, the research discusses how sustainable performance indicators can be developed and included in the balanced scorecard.