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衡量环境、企业、财务和社会企业社会责任的关联:来自新兴经济体模糊 TOPSIS 关联的证据。

Measuring the association of environmental, corporate, financial, and social CSR: evidence from fuzzy TOPSIS nexus in emerging economies.

机构信息

Department of Business Administration, Iqra University, Karachi, Pakistan.

School of Accounting and Finance, Taylors University, Subang Jaya, Malaysia.

出版信息

Environ Sci Pollut Res Int. 2021 Mar;28(9):10749-10762. doi: 10.1007/s11356-020-11336-4. Epub 2020 Oct 25.

Abstract

The purpose of this research is to measure the combing impact of corporate social responsibility on company performance and to conduct a comparative analysis among local and foreign companies in this context. This research aims to conduct an empirical analysis about how corporate social responsibility contributes to company performance. The study utilizes AHP and fuzzy TOPSIS theory to conduct research. The results revealed that environmental corporate social responsibility has a vital role in the development of organizational reputation and employee commitment. It can be observed from the results that the weights of environmental CSR, corporate CSR, financial CSR, and social CSR are 0.30, 0.25, 0.24, and 0.21, respectively. The preference of these four criteria is environmental CSR > corporate CSR > financial CSR > social CSR. The corporate CSR criterion got the maximum weight of 0.30, whereas the social CSR criteria received the lowest weight of 0.21. The financial CSR get weights of criteria 0.25, and the commercial potential obtained 0.24 weights, while the financial CSR got the 2nd highest criteria weight of 0.25, and the social CSR get weights of criteria 0.21 lowest weighted. The research provides valuable information for decision-makers. The study provides a valuable information for policy makers.

摘要

本研究旨在衡量企业社会责任对公司绩效的梳理影响,并在这一背景下对本地和外国公司进行比较分析。本研究旨在对企业社会责任如何有助于公司绩效进行实证分析。该研究采用层次分析法和模糊 TOPSIS 理论进行研究。结果表明,环境企业社会责任对组织声誉和员工承诺的发展具有重要作用。从结果可以看出,环境 CSR、企业 CSR、财务 CSR 和社会 CSR 的权重分别为 0.30、0.25、0.24 和 0.21。这四个标准的偏好顺序为环境 CSR>企业 CSR>财务 CSR>社会 CSR。企业 CSR 标准获得了 0.30 的最高权重,而社会 CSR 标准获得了 0.21 的最低权重。财务 CSR 获得了 0.25 的标准权重,商业潜力获得了 0.24 的权重,而财务 CSR 获得了 0.25 的第二高标准权重,社会 CSR 获得了 0.21 的最低权重。该研究为决策者提供了有价值的信息。本研究为政策制定者提供了有价值的信息。

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