Abstract
This paper aims to assess the environmental performance of the industrial sector, using the Kufa Cement Plant as a case study due to the tangible environmental impacts of this activity in the areas of gaseous and dust emissions, energy consumption, and waste management. It emphasizes the importance of adopting systematic assessment tools that align with sustainability frameworks and local and international regulations. This research employs a descriptive-analytical methodology, based on the theoretical framework for environmental performance assessment and the principles of environmental management, utilizing performance indicators derived from the international standard ISO 14031 to analyze the plant's operational and environmental data. The results showed a relative improvement in indicators for controlling solid pollutants, but revealed the persistence of significant challenges related to gaseous emissions and energy intensity. The study concluded that adopting integrated environmental management systems is a pivotal factor in improving performance and mitigating environmental impacts. It recommended investing in clean technologies, strengthening monitoring mechanisms, and integrating environmental considerations into management decision-making processes to ensure improved efficiency and support industrial sustainability. This work offers a valuable practical contribution by presenting a practical model based on international standards for assessing environmental performance in heavy industries within a local context.
DOI
10.33095/2227-703X.4351
Subject Area
Accounting
First Page
71
Last Page
82
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Recommended Citation
Murad, M., & Mohammed, B. (2026). The Role of the Carbon Footprint in Assessing Environmental Performance in Economic Units: A Case Study of the Kufa Cement Plant. Journal of Economics and Administrative Sciences, 32(2), 71-82. https://doi.org/10.33095/2227-703X.4351
