•  
  •  
 

Abstract

The purpose of this research is achieving the Sustainable Balanced Scorecard (S.B.S.C) (financial and non-financial) in the measurement and evaluation of the performance for having a sustainable competitive advantage in Baghdad Soft Drinks Company in Iraq. In the research method in the theoretical part, the method used is deductive and then in the practical part in the company (the object of the research) is used by inductive method to realize the research objectives. It applies for the financial statements for 2023, 2024 and 2025. The previous data of the financial department of the company (accounting formulas subject) were merged and analyzed for consideration in the study and presented in MS EXCEL from 2023–25. This data was then tested and analysed to test the research hypothesis. After conducting the study, the researchers came up with several conclusions, the most important of which is that the results of applying the Sustainable Balanced Scorecard technique at the Baghdad Soft Drinks Company indicated that the performance of this company in the year 2025 was better than the previous year in terms of economic and social indicators. The environmental performance indicators for both the years were zero (2024) and the factory's management did not pay attention to the environmental aspect.

Keywords

Sustainable balanced scorecard, Performance evaluation and sustainable competitive advantage

Download

Share

COinS