Requirements for Measuring and Evaluating the Performance of Green Costs in the Iraqi Petrochemical Industries

This research aims to identify the requirements for measuring green cost performance in the Iraqi petrochemical industries in light of increasing environmental pressures and the need to adopt sustainable production practices. The research consists of four chapters. The first chapter includes the research methodology and previous studies, while the second chapter covers the theoretical foundations of green costs and performance measurement, including their concepts, types, and importance in achieving a balance between environmental and economic performance. It also addresses the concepts of performance measurement, the necessary techniques for this, performance indicators suitable for this type of industry, and their importance in measuring performance, in addition to the requirements for performance measurement, which included four main sequential axes. The third chapter presents a proposed framework for measuring green cost performance for application in Iraqi petrochemical industries, discussing the four main axes of green cost performance measurement requirements and their compatibility with the Iraqi petrochemical industry. The fourth chapter includes conclusions and recommendations, focusing on the most important findings that revealed the existence of environmental, financial, and human obstacles that hinder the application of this model and the non-compliance with environmental laws and their weak enforcement were discussed. It also presented solutions to overcome these obstacles for the implementation of the proposed model, in addition to many recommendations in the field of achieving a balance between environmental and economic performance.