Evaluating Investment Projects by Embedding Sustainability in the Preparation of Capital Budgeting | ||||
| المجلة العلمية للدراسات التجارية والبيئية | ||||
| Article 20, Volume 10, العدد الاول الجزء الأول - Serial Number 1, January 2019, Page 1-39 PDF (771.45 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jces.2019.50907 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| Hanafy Zaki Eid M.; Amira Elsayed M. | ||||
| جامعة قناة السويس | ||||
| Abstract | ||||
| Strategic planning provides challenges and creating value to most organizations. Yet, one of the important strategic issues that need much more attention is the capital budgeting. Capital budgeting is a very critical decision taken by managers and once it has been taken it can’t be changed. For this, detailed information about the different projects should be available. Also, good evaluation techniques must be followed to reach to the right decision. The main aim of this paper was to determine if the financial evaluation of a project is enough; or other issues should be included in the evaluation to reach the better choice. For the purpose of this, the researcher developed a model to embed sustainability in the budgeting process. Also, the author has tested this model through applying it to one of the Egyptian company. The results revealed the important of including sustainability pillars with the financial pillar in the capital budgeting process. | ||||
| Keywords | ||||
| Capital Budgeting; Sustainability; investment decision; Strategic Planning | ||||
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