Two faculty members from the University of Karbala, Zainab Mahdi Al-Jaloukhani and Saleh Mahdi Al-Kawaz, have published a joint scientific research paper entitled:
“The Role of the Balanced Scorecard Technique in Evaluating Sustainable Performance”
in the Iraqi Journal of Administrative Sciences.

Research Summary

The aim of the study was to explore the philosophy behind the Balanced Scorecard (BSC) technique and to highlight its contribution to the evaluation of sustainable performance. Additionally, the research sought to study and analyze the current implementation of the Balanced Scorecard by economic units in evaluating sustainable performance.

The study focused on the Iraqi industrial sector, specifically targeting economic units involved in the lime production industry, due to the sector’s significant role in the country’s economic development. The sector also has notable impacts on human health and the surrounding environment, particularly through industrial waste produced by some economic units. The Lime Plant – Karbala was selected as the case study for this research.

The findings demonstrated the effectiveness of implementing the Balanced Scorecard at the plant in evaluating sustainable performance. The results showed an improvement in the plant’s overall performance—rising from 60% in 2021 to 65% in 2023.