Publication Details
Abstract
The study aims to evaluate the company’s performance using the Sustainability Scorecard by focusing on Diyala General Electric Industries, one of the leading companies in the Iraqi market for the years 2022, 2023, and 2024. A descriptive-analytical approach was used to collect primary and secondary data, utilizing tools such as personal interviews and published reports to analyze the data and reports and test the research hypotheses, thereby helping to determine the nature of the relationship and the impact between the research variables. Using the five-perspective framework (financial, customers, internal operations, learning and growth, and sustainable community environment), the research concluded that traditional accounting systems fail to provide sufficient information on environmental and social impacts, as they prioritize economic information alone, resulting in incomplete performance evaluation. The study recommends: Comprehensive and balanced measurement indicators must be developed that cover all dimensions of sustainability, provided that these indicators are measurable, verifiable, and compliant with international standards.