Determining financial & Non-financial Balanced Score Card Endoscopes Indicators in improving the content of integrated reporting information

Abstract

      Protecting the environment and reducing costs are among the goals that economic units seek to achieve in order to be in line with the global trend to protect natural resources and produce environmentally friendly products and at the same time get rid of the obligations incurred by economic units from environmental costs, fines and high production costs. The research aims to study the knowledge bases of the strategy Cleaner production and identification of costs that can be reduced during the production stages and a statement of the obstacles facing the application of cleaner production and proposals to address these obstacles and the role of the cleaner production strategy in reducing costs, and the researcher concluded that cleaner production is a strategy used by the economic unit for the purpose of preserving the environment from all forms of pollution that are It has negative effects on society, in addition to the optimal use of the unit’s resources, which contributes to reducing costs and increasing profitability. The researcher recommends the necessity of focusing economic units on producing environmentally friendly products as they contribute to saving resources and energy and do not harm the environment during use and avoid environmental costs and fines for emissions and pollution resulting from the manufacturing process Thus, it contributes to reducing costs and raising the competitive advantage of the economic unit.