Adopting an environmental balanced scorecard as a mechanism to rehabilitate the environment of business organizations and activate its role in sustainable development

The relationship between environmental indicators as a mechanism environmental rehabilitation and the task of measuring and evaluating environmental performance and competitiveness is a complex relationship that needs to look for an appropriate performance appraisal model. Some experts see compliance with environmental requirements as an additional burden that increases production costs and harms the competitiveness of firms and industrial sectors, where others insist that environmental indicators are a useful mechanism to improve production efficiency and reduce negative impacts on the environment because the entire community pays for environmental degradation. Therefore, there is a need to study how a balanced scorecard can be used to incorporate environmental performance indicators within the indicators and other dimensions contained in this tool to achieve a sustainable balanced scorecard capable of rehabilitating the environment of the business organizations and thus activating their role in sustainable development. We tried at the beginning of this study to discuss the development of indicators and measurement systems of the tool, to evaluate the environmental performance and evaluation indicators prevailing, and then try to provide an idea of what a balanced scorecard and how to prepare this card, getting into the main part of the research, where we discuss the sustainability of companies and how to link and expand the circle of balanced scorecard to include the environmental dimension and linking it to the elements of sustainability to reach the balanced scorecard environmental in order to manage the costs of environmental performance to achieve an efficient and effective economic performance.