قیاس أثر تكالیف تحقیق متطلبات التنمیة المستدامة على الأداء الاقتصادي للمؤسسات الصناعیة – د راسة حالة شركة اسمنت عین الكبیرة-

Abstract

The aim of this thesis was to measure the impact of adopting a sustainable development strategy on the economic performance of a cement production enterprise. As it is well known, the final objective of any economic enterprise is to maximise profit, achieving this goal will force the enterprise to use more energy and pollute the atmosphere. Hence, our main concern was to test Michael Porter hypothesis which stipulates that strict environmental regulations can boost enterprise performance and promote innovation. The methodology, we adopted, was to compare the economic performance (through some indicators) of a cement company before and after adopting a sustainable development strategy. Our findings show clearly that adopting such a strategy, even if it may require bearing some additional costs, it does help to improve enterprise economic performance.