JEFMS Journal

ABSTRACT:

The research aimed to improve the level of sustainable performance in the economic units, especially the industrial ones. This is done by studying and analyzing the theoretical foundations and knowledge foundations for each of the input / output analysis and green technological innovation and evaluating the level of application of the Iraqi industrial economic units for them by choosing the Al-Zawraa General Company in Baghdad as a place for research. That company is one of the subsidiaries of the Iraqi Ministry of Industry and Minerals. An applied study was conducted on the company for the period (2020-2021). The extent of its use of green technology in its production and operational processes was evaluated by relying on sustainable performance indicators. The efficiency of natural and human resources, waste, air emissions, and water pollution were analyzed and diagnosed for solar photovoltaic energy systems, cost accounting by (IOA), and fault handling and sustainable performance improvement by (GTI). The research reached a set of conclusions, the most important of which was the suffering of the company under study from the lack of central government support for it and the failure to provide sufficient financial allocations for the application of green technology innovations. There are also no current or future visions for dealing with the waste and emissions caused by solar energy systems after the end of their lifespan. The application of (IOA) and (CTI) enables the economic unit in question to achieve many sustainable advantages, including: saving natural resources and improving the efficiency of their use, reducing costs, increasing market share and maximizing its profits, providing environmentally friendly products and services of high quality and efficiency, creating A supportive environment for creative ideas, supporting the process of sustainable decision-making, enhancing sustainable competitive advantages, contributing to preparing sustainable reports by diagnosing environmental, creative and other sustainable costs, and then improving its level of sustainable performance.

KEYWORDS:

input/output analysis, green technological innovation, sustainable performance.

REFERENCES:

1) Tsai, W. H., Lee, H. L., Yang, C. H., & Huang, C. C. (2016). "Input-output analysis for sustainability by using DEA method: a comparison study between European and Asian countries". Sustainability3 8(12), 1230.

2) Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Faezah, J. N., & Muhammad, Z. (2019). "A structural model of the impact of green intellectual capital on sustainable performance". Journal of Cleaner Production, 249, 119334.P 7-8-18.

3) Baumann, E., & Genoulaz, V. (2020). "A framework for sustainable performance assessment of supply chain management practices. Computers & Industrial Engineering", 76, 138-147.P 3.

4) Zhao, W., & Huang, L. (2022). "The impact of green transformational leadership, green HRM, green innovation and organizational support on the sustainable business performance: evidence from China". Economic Research-Ekonomska Istraživanja, 1-21.

5) Mousa, S. K., & Othman, M. (2007). "The impact of green human resource management practices on sustainable performance in healthcare organisations: A conceptual framework". Journal of Cleaner Production, 243, 118595.

6) Labuschagne, C., Brent, A. C., & Van Erck, R. P. (2005). "Assessing the sustainability performances of industries". Journal of cleaner production, 13(4), 373-385.p 382.

7) Seelos, C., & Mair, J. (2005). "Sustainable development: How social entrepreneurs make it happen". P241.

8) Staniškis, J. K., & Arbačiauskas, V. (2009). "Sustainability performance indicators for industrial enterprise management". Environmental Research, Engineering and Management, 48(2), 42-50.P 43.

9) Castellani, V. (2010). "Development of methodologies and indicators to assess sustainability in tourism and agriculture". Science and Technology. Ph. D. Dissertation. University of Milano-Bicocca. Retrieved from: http://hdl. handle. net/10281/10332.p 9-94.

10) Brockett, A., & Rezaee, Z. (2012). "Corporate sustainability: Integrating performance and reporting" (Vol. 630). John Wiley & Sons.

11) Wheelen, T. L., Hoffman, J. D. H. A. N., & Bamford, C. E. (2018). "Strategic management and business policy globalization". Pearson Education Limited.

12) Weber, A., & Thomas, R. (2005). "Key performance indicators". Measuring and Managing the Maintenance Function, Ivara Corporation, Burlington.p 5.

13) Varisco, M., Johnsson, C., Mejvik, J., Schiraldi, M. M., & Zhu, L. (2018). "KPIs for Manufacturing Operations Management: driving the ISO22400 standard towards practical applicability". IFAC-Papers On Line, 51(11), 7-12.p1-2

14) Taouab, O., & Issor, Z. (2019). "Firm performance: Definition and measurement models". European Scientific Journal, 15(1), 93-106.p 103.

15) Amos, D., Au-Yong, C. P., & Musa, Z. N. (2021)." Measurement of Facilities Management Performance in Ghana's Public Hospitals". New York, NY: Springer.

16) Kikolski, M. (5155). "Determination of ISO 22400 Key Performance Indicators using Simulation Models: The Concept and Methodology". In MODELSWARD (pp. 92-99).p 92.

17) Lindberg, C. F., Tan, S., Yan, J., & Starfelt, F. (2015). "Key performance indicators improve industrial performance". Energy procedia, 75, 1785-1790.p1785.

18) Turban, E., Volonino, L., & Wood, G. R. (2015). "Information technology for management: Digital strategies for insight, action, and sustainable performance". Wiley Publishing

19) Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2018). "Accounting: Tools for business decision making". John Wiley & Sons. Eighth Edition

20) Jassem, S., Azmi, A., & Zakaria, Z. (2018). "Impact of sustainability balanced scorecard types on environmental investment decision-making". Sustainability, 10(2), 541.P 3.

21) Székely, F., & Knirsch, M. (2005). "Responsible leadership and corporate social responsibility:: Metrics for sustainable performance". European Management Journal, 23(6), 628-647.p 629-631-632.

22) Warhurst, A. (2002). "Sustainability indicators and sustainability performance management". Mining, Minerals and Sustainable Development [MMSD] project report, 43, 129.

23) Kinney, M. R., Raiborn, C, A., (2011), "Cost Accounting: Foundations and Evolutions", Eighth Edition, Printed in the United States of America.

24) Shahzad, M., Qu, Y., Zafar, A. U., Rehman, S. U., & Islam, T. (2020). "Exploring the influence of knowledge management process on corporate sustainable performance through green innovation". Journal of Knowledge Management.

25) Zizka, M., & Rydvalova, P. (2021). "Innovation and Performance Drivers of Business Clusters". Springer International Publishing.

26) Paul, C. J. M. (1999). "Cost structure and the measurement of economic performance: Productivity, utilization, cost economics, and related performance indicators". Springer Science & Business Media.

27) Marion, A., Asquin, A., Everaere, C., Vinot, D., & Wissler, M. (2012). "Diagnostic de la performance de l'entreprise". Concepts et méthodes (No. hal-00957972).

28) Martory, B. (1997)." Contrôle de gestion sociale". Vuibert, Paris

29) Al-Zawra State Company, “Annual Reports,” for the years 2020-2021.

30) Bouslami, Amor, (2022), “The Impact of Technological Innovation on the Overall Performance of the Economic Institution - A Case Study of the Casablanca Unit of the Saidal Pharmaceutical Production Complex”, Ferhat Abbas Setif University 1, Journal of Economic Studies, Volume 22, Number 01.