Use of a Refined Corporate Social Responsibility Model to Mitigate Information Asymmetry and Evaluate Performance

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题名:	Use of a Refined Corporate Social Responsibility Model to Mitigate Information Asymmetry and Evaluate Performance
作者:	Wang, YL (Wang, Ya-Lan) Shen, KY (Shen, Kao-Yi) Huang, JY (Huang, Jim-Yuh) Luarn, P (Luarn, Pin)
贡献者:	財金系
关键词:	multiple criteria decision-making (MCDM) decision-making trial and evaluation laboratory (DEMATEL) DEMATEL-based ANP (DANP) fuzzy assessment corporate social responsibility (CSR) corporate governance sustainable development
日期:	2020-08
上传时间:	2020-10-28 09:52:23 (UTC+8)
摘要:	While the importance of Corporate Sociable Responsibility (CSR) has been widely acknowledged, research on how to guide a company in evaluating and improving its CSR performance is relatively under-explored. This paper adopts the predominant framework from the United Nations (UN) and proposes a refined CSR model by using a hybrid multiple criteria decision-making (MCDM) approach. The proposed approach is expected to mitigate the potential information asymmetry issue that might deteriorate the CSR performance of a company. To illustrate the hybrid approach, this study analyzes the CSR performance of four publicly listed information technology (IT) manufacturing companies with the participation of senior domain experts, by using the proposed approach. The CSR performance ranking results are consistent by using various experiments, which is similar to the annual CSR contest held by a prominent organization from Taiwan in 2019. In addition, we illustrate how to apply this refined model to gain managerial insights and pursue sustainable CSR improvement with a priority.
關聯:	SYMMETRY-BASEL 卷冊: 12 期: 8 文獻號碼: 1349
显示于类别:	[Department of Banking & Finance ] periodical articles

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