用灰色关联系数法分析企业社会责任绩效

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引用次数: 0

摘要

企业社会责任(CSR),通常缩写为CSR,在企业报告中扮演着关键的角色。制定企业社会责任政策和编制年度报告,概述企业社会责任努力,已成为每家公司的标准做法。这种方法可以区分对社会负责的行为和缺乏社会责任的行为,便于对其进行识别。目前,企业社会责任是一个成熟的、全球公认的概念,经历了系统的演变和发展。它已成为一种全球公认的语言和观点,其重要性日益增加。在这个时代,利益相关者期望优先考虑的不仅仅是创造利润和遵守法律要求;除了履行企业社会责任外,企业还应表现出对业务增长的承诺。企业社会责任现在已经成为当代企业经营的内在组成部分。在社会影响方面,企业社会责任研究是了解企业对社会的影响和贡献的一种手段。这项研究深入探讨了企业如何支持可持续实践,面对社会和环境问题,并为当地社区的改善做出贡献。研究通过审视企业社会责任倡议及其结果,阐明了企业可以对社会施加的有益影响。利益相关者的参与是企业社会责任研究的一个重点,它强调了员工、客户、供应商、当地社区和投资者等不同利益相关者参与的重要性。本研究探讨企业如何与这些利益相关者互动和回应,促进合作、开放沟通和信任的发展。通过培养更牢固的关系和探索有效的策略来吸引利益相关者,企业有机会提高他们的社会接受度和可信度。可持续发展是企业社会责任研究的核心焦点,因为它对可持续商业实践的进步做出了重大贡献。这项研究深入探讨了公司如何将资源效率、环境问题和应对气候变化的措施纳入日常活动中。通过确定成功的可持续发展举措,企业社会责任研究有助于制定最佳实践,并促进向更可持续的经济过渡。加权点法(WPM)最初由Deng提出,用于解决多标准决策(MCDM)中的挑战,它提供了一个框架,用于探索通信评估模型中可测量影响之间的顺序关系、数据类型和几何模式。在这种特殊情况下,考虑的备选方案是社区关系、多样性方面、员工关系、生态环境和产品方面。评估参数包括家族所有权、创始人所有权、共同基金所有权、银行和保险公司所有权、员工所有权(ESOP)、家族CEO(表示为虚拟变量)、创始人CEO(也是虚拟变量)、债务/股本比率和资产回报率。评估结果表明,创始人CEO(表示为虚拟变量)获得最高排名,而银行和保险公司的所有权在评估中获得最低排名。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analyzing Corporate Social Responsibility Performance with the Grey Relation Coefficient Method
Corporate Social Responsibility (CSR), often abbreviated as CSR, is poised to take on a pivotal role in corporate reporting. It has become a standard practice for every company to establish CSR policies and produce annual reports that outline their CSR endeavors. This approach allows for the differentiation between socially responsible conduct and actions that lack social responsibility, facilitating their identification. Presently, CSR is acknowledged as a sophisticated and globally accepted concept that has undergone systematic evolution and development. It has become a globally acknowledged language and perspective that is gaining increasing importance. In this contemporary era, stakeholders are expected to prioritize more than mere profit generation and adherence to legal requirements; In addition to their CSR efforts, companies are expected to exhibit a commitment to business growth. CSR has now become an intrinsic component of contemporary business operations. In terms of its social impact, CSR research serves as a means to comprehend the influence of businesses on society and the contributions they offer. This research delves into how businesses champion sustainable practices, confront social and environmental issues, and contribute to the improvement of local communities. Research illuminates the beneficial influence that corporations can exert on society by scrutinizing CSR initiatives and their results. The engagement of stakeholders is a key focus of CSR research, emphasizing the importance of involving diverse stakeholders such as employees, customers, suppliers, local communities, and investors. This research investigates how businesses interact with and respond to these stakeholders, promoting cooperation, open communication, and the development of trust. Through the cultivation of stronger relationships and the exploration of effective strategies for engaging stakeholders, businesses have the opportunity to enhance their social acceptance and credibility. Sustainability is a core focus of CSR research, as it contributes significantly to the progress of sustainable business practices. This research delves into how companies incorporate resource efficiency, environmental concerns, and measures to combat climate change into their everyday activities. By identifying successful sustainability initiatives, CSR research aids in the formulation of best practices and promotes the transition toward a more sustainable economy. The Weighted Point Method (WPM), originally introduced by Deng to address challenges in Multiple Criteria Decision Making (MCDM), offers a framework that explores the sequential relationships, data types, and geometric patterns among measurable impacts in a communication evaluation model. In this particular context, the alternatives under consideration are Community relations, Diversity aspects, Employee relations, Ecological environment, and Product aspects. The evaluation parameters encompass Ownership by family, Ownership by founder, Ownership by mutual funds, Ownership by banks and insurance firms, Ownership by employees (ESOP), Family CEO (represented as a dummy variable), Founder CEO (also a dummy variable), Debt/equity ratio, and Return on assets. The findings of the evaluation indicate that the Founder CEO (represented as a dummy variable) attains the highest ranking, while ownership by banks and insurance firms secures the lowest rank in the assessment.
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