The importance of the sustainable balanced scorecard SBSC in achieving the sustainable performance of economic units

Abstract

This research presents to disclose the indicators of sustainable performance (economic, environmental and social) according to the Sustainable Balanced Scorecard (SBSC), and highlight its importance in achieving the goals and requirements of stakeholders, as the Sustainable Balanced Scorecard (SBSC) has been applied in the National Bank of Baghdad based on the annual report for 2016 -2017), for the purpose of informing stakeholders of the internal details of the economic unit, where the research assumed that (evaluation of the sustainable performance of economic units according to the Sustainable Balanced Scorecard (SBSC) fulfills the requirements of stakeholders), and reached conclusions, the most important of which are: to provide reports on sustainable strategic performance with one package that brings (Financial and non-financial reports) achieve great benefit for stakeholders because they obtain financial data, and non-financial in a transparent manner that represents the value of the economic unit, and the researchers recommended the importance of encouraging economic units to pay attention to achieving a sustainable balanced scorecard as a performance report within the annual report, when It has an important role in familiarizing investors with all the procedures followed by the unit by caring for workers, society and the environment to reduce pollution