Sustainable performance evaluation in uncertainty conditions using Balanced Scorecard and Shannon entropy based on Gray Delphi method with Three Parameters (Case Study: Solar Industry in Iran)

Uncertainties and environmental complexities have led organizations to have a comprehensive performance operation system in order to understand the desirability and quality of their activities. Balanced Scorecard is one of the tools that extract financial and non-financial measures together and consider balanced assessment of functions in four aspects. The purpose of this paper is to present a framework for designing a sustainable performance assessment system based on a scorecard for Iran's solar industry. The research methodology is the Sustainable Balanced Scorecard (SBSC) approach. Based on this, seventeen indicators with a four aspects of Sustainable balanced scorecard have been identified by experts and a three-parameter gray Delphi method. Shannon entropy has been calculated weights of dimensions and perspectives and indices as a method of analysis. Finally, the most important areas for evaluating the performance of the organization were considered with regard to the importance and the score of performance indicators. The results indicate that the most weight in terms of sustainability of financial resources should be considered in order to evaluate these industries.