تدقيق الاداء المستدام باستعمال نموذج القيمة المستدامة المضافة بالتطبيق على المصارف المسجلة بسوق الاوراق المالية
محتوى المقالة الرئيسي
الملخص
تحظى مواضيع الاستدامة بمزيد من الاهتمام خصوصا في عصر العولمة الحالية والتغيرات البيئية المتسارعة وما تسببه هذه التغيرات من تأثيرات على مختلف قطاعات الاعمال وحاجة هذه القطاعات الى تقويم ادائها بصورة مستمرة وتحقيق رغبة اصحاب المصالح سواء أكانوا داخليين ام خارجيين وتعظيم قيمتها المتحققة لهم وتحسن صورتها تجاه اهتمامها بالتنمية المستدامة، ويهدف البحث الى تدقيق الاداء المستدام للقطاع المصرفي باستخدام احد ادوات تقييم الاداء وهو منهج القيمة المضافة المستدامة على عينة من المصارف المدرجة في سوق الأوراق المالية والتي تفصح عن بيانات الاستدامة في تقاريرها المعلنة وقياس كفاءتها لأبعاد الاستدامة الثلاث (الاقتصادية، الاجتماعية، البيئية)، وتوصل الباحثين الى عدد من الاستنتاجات كان اهمها أن جميع المصارف عينة الدراسة حققت الكفاءة الاقتصادية. وان المصارف عينة الدراسة حققت الكفاءة الاجتماعية. ومصرفين فقط هي من تمكنت من تحقيق الكفاءة البيئية والسبب يعود الى عدم الافصاح الكافي لهذا المصرف وعدم اتخاذ التدابير المناسبة للحد من الاثار البيئية على المجتمع. وتوصي الدراسة الى ضرورة اهتمام مختلف قطاعات الاعمال بجميع جوانب الاستدامة لما لها من أثر كبير على تعظيم قيمة المنشأة والحفاظ على الطاقات المتاحة للأجيال القادمة. بالإضافة الى ان على ادارة المصارف ان تضع برامج معينة لتطوير خبرات ومهارات المدققين الداخليين في المجال البيئي والاجتماعي.
التنزيلات
تفاصيل المقالة
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