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制药公司的可持续绩效评估:可持续平衡计分卡与混合多准则决策方法

Sustainable performance evaluation of pharmaceutical companies: sustainable balanced scorecard and hybrid MCDM approach.

作者信息

Deng Deqiang, Zhang Jiayang, Wang Jingyi, Zong Xiuran

机构信息

College of Economics and Management, Nanjing Forestry University, Nanjing, Jiangsu, China.

College of Economics and Management, Nanjing University of Science and Technology, Nanjing, Jiangsu, China.

出版信息

Front Public Health. 2025 Jan 8;12:1495156. doi: 10.3389/fpubh.2024.1495156. eCollection 2024.

DOI:10.3389/fpubh.2024.1495156
PMID:39845657
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC11750867/
Abstract

Despite the increasing demand for sustainable development of pharmaceutical companies due to the rigorous pressure of environmental regulation, public health crisis and economic competition, there has been little research on relevant evaluation models. The COVID-19 experience has also prompted investors in pharmaceutical companies to re-examine the impact of environment and ethics on business development. Therefore, pharmaceutical companies need to focus on their performance, especially on the shift from a single financial performance to an integrated performance. This paper constructs a reticulated sustainable performance evaluation model for decision-makers based on the Sustainability Balanced Scorecard (SBSC) framework. The evaluation results are derived using Decision Making Experiment and Evaluation Laboratory (DEMATEL), Analytical Network Process (ANP) and modified VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR). The model can help management gain a more comprehensive understanding of the company's overall situation, promote management's focus on the balance and synergies between the various dimensions and indicators of sustainability performance, clarify the relationships and the comment weights of evaluation dimensions and indicators, and provide sustainability improvement solutions, which have been neglected in previous research on the evaluation of sustainability performance of pharmaceutical companies. Based on questionnaires with experts, this paper finds that the Environment is the most important factor, followed by Internal Processes, Customers, Finance, Learning and Growth, as well as Society. The empirical results of a Chinese pharmaceutical company suggest that green transformation and customer relations are the priorities, in addition to the need for additional ways to improve the sustainability performance of pharmaceutical companies. The evaluation results provide a strategic reference for stakeholders, which helps the case company to find better strategies for sustainable development and priorities for improving their sustainability performance.

摘要

尽管由于环境监管、公共卫生危机和经济竞争的严峻压力,制药公司对可持续发展的需求不断增加,但相关评估模型的研究却很少。新冠疫情的经历也促使制药公司的投资者重新审视环境和伦理对企业发展的影响。因此,制药公司需要关注其绩效,特别是从单一财务绩效向综合绩效的转变。本文基于可持续发展平衡计分卡(SBSC)框架,为决策者构建了一个网状可持续绩效评估模型。评估结果通过决策试验与评价实验室(DEMATEL)、网络层次分析法(ANP)和改进的VlseKriterijumska Optimizacija I Kompromisno Resenje(VIKOR)得出。该模型可以帮助管理层更全面地了解公司整体情况,促使管理层关注可持续发展绩效各维度和指标之间的平衡与协同,厘清评估维度和指标之间的关系及评注权重,并提供可持续发展改进方案,而这些在以往制药公司可持续发展绩效评估研究中都被忽视了。基于对专家的问卷调查,本文发现环境是最重要的因素,其次是内部流程、客户、财务、学习与成长以及社会。一家中国制药公司的实证结果表明,绿色转型和客户关系是优先事项,此外还需要其他方法来提高制药公司的可持续发展绩效。评估结果为利益相关者提供了战略参考,有助于案例公司找到更好的可持续发展战略以及提高其可持续发展绩效的优先事项。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/d609fed27403/fpubh-12-1495156-g003.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/bf128efa32e6/fpubh-12-1495156-g001.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/cfa50a96b18c/fpubh-12-1495156-g002.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/d609fed27403/fpubh-12-1495156-g003.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/bf128efa32e6/fpubh-12-1495156-g001.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/cfa50a96b18c/fpubh-12-1495156-g002.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/25b3/11750867/d609fed27403/fpubh-12-1495156-g003.jpg

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