Corporate sustainability performance measurement based on a new multicriteria sorting method

Kucukbay Fusun; Surucu Ebru

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Corporate sustainability performance measurement based on a new multicriteria sorting method

机译：基于新的多准则排序方法的企业可持续发展绩效衡量

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The concept of sustainability deals with protecting and sustaining society and environment for future generations while trying to meet the maximization of market capitalization objective. Despite the increased awareness of corporate sustainability, questions remain on how to measure performance. The objective of this paper is to propose a new measurement method, which is Multimoora Sort, for corporate sustainability performance and make an empirical case with the 25 companies listed in Fortune 500 USA. We chose four economic subcriteria, two environmental subcriteria, and four social subcriteria for the methodology. The results of the study show that the proposed methodology is a practical and efficient decision method. The most important contribution of the study to the literature is to present a new evaluation method in the measurement of sustainability performance as well as the results of the empirical case are supported by the resource dependency theory, institutional theory, and stakeholder theory.

机译：可持续性的概念涉及为子孙后代保护和维持社会与环境，同时努力实现市场资本化目标的最大化。尽管人们对公司可持续发展的意识日益增强，但如何衡量绩效仍然存在疑问。本文的目的是为企业可持续发展绩效提出一种新的衡量方法，即Multimoora Sort，并以《财富》美国500强中的25家公司作为经验案例。我们为方法选择了四个经济子标准，两个环境子标准和四个社会子标准。研究结果表明，该方法是一种实用，有效的决策方法。该研究对文献的最重要贡献是提出了一种衡量可持续发展绩效的新评估方法，并且经验案例的结果得到了资源依赖理论，制度理论和利益相关者理论的支持。

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《Corporate Social Responsibility and Environmental Management》 |2019年第3期|664-680|共17页
作者
Kucukbay Fusun; Surucu Ebru;
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作者单位

Manisa Celal Bayar Univ, Dept Econ & Finance, Manisa, Turkey;

Manisa Celal Bayar Univ, Dept Logist Management, Manisa, Turkey;

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原文格式 PDF
正文语种 eng
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关键词
corporate sustainability performance; empirical case; multicriteria decision method; Multimoora Sort;

机译：企业可持续发展绩效;经验案例;多准则决策方法;Multimoora排序;

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专利

1. Corporate sustainability performance measurement based on a new multicriteria sorting method [J] . Kucukbay Fusun, Surucu Ebru Corporate Social Responsibility and Environmental Management . 2019,第3期

机译：企业可持续发展性能测量基于新的多轨道排序方法
2. Integrating corporate image of corporate social responsibility, stock price crash risk and profitability into a dynamic corporate sustainability performance measurement [J] . Yeh Li-Ting Annals of Operations Research . 2021,第1a2期

机译：将公司社会责任的企业形象整合，股价崩溃风险和盈利能力融入了一种动态的企业可持续发展性能测量
3. Sustainable development and corporate financial performance: A study based on the Brazilian Corporate Sustainability Index (ISE) [J] . Sustainable Development . 2020,第4期

机译：可持续发展和企业财务绩效：基于巴西企业可持续发展指数的一项研究（ISE）
4. The Influence of Intellectual Capital on Corporate Sustainability through Management Accounting Practices and Corporate Performance Companies of Agroindustry Based in East Jawa [C] . Untung Lasiyono International Conference on Innovation in Research . 2018

机译：知识产权对企业可持续性的影响，通过管理会计实践和基于Agroindustry的基于东Jawa的企业绩效公司
5. Linking best corporate citizens and financial performance in the semiconductor industry: A study of accounting-based financial measurements. [D] . Folino, Jose A. 2009

机译：将最佳企业公民与半导体行业的财务绩效联系起来：基于会计的财务指标研究。
6. Assigning Ambulatory Patients and Their Physicians to Hospitals: A Method for Obtaining Population-Based Provider Performance Measurements [O] . Julie P W Bynum, Enrique Bernal-Delgado, Daniel Gottlieb, 2007

机译：将非卧床患者及其医师分配到医院：一种基于人口的提供者绩效评估的方法
7. MEASURING PERFORMANCE IN TERMS OF THE SOCIAL DIMENSION OF CORPORATE RESPONSIBILITY TO EXTERNAL STAKEHOLDERS – SELECTED ISSUES Abstract: Purpose – to present social context of corporate responsibility and the scope of the actions taken by companies in this area to external stakeholders, which include contractual and contextual stakeholders, as well as to propose performance measures in this area. Design/Methodology/Approach – the paper is based on analysis of the literature, the method of analysis of the sources was used. Findings – the article focuses on the social dimension of corporate responsibility and the measurement of its performance in this area. Originality/ Value – article presents an own proposal of set of achievements’ measures in the area of the social nature of corporate responsibility Keywords: corporate social responsibility, social area, performance measurement, stakeholders [O] . Elżbieta Jaworska 2015

机译：衡量外部利益相关者的企业责任的社会维度的表现 - 选定问题摘要：目的 - 以企业责任的社会背景以及本领域公司所采取的行动范围，包括合同和上下文的利益攸关方以及提出该领域的绩效措施。设计/方法/方法 - 本文基于对文献的分析，使用了源的分析方法。调查结果 - 文章侧重于企业责任的社会维度和在该地区的表现的衡量。原创性/价值 - 文章在公司责任的社会性质领域提出了一套成就措施的关键词：企业社会责任，社会责任，社会领域，绩效衡量，利益相关者
8. GIS-Based Performance Measurement System for Assessing Transportation Sustainability and Community Livability. [R] . Wang, Q., Wang, L., Tang, S., 2014

机译：基于GIs的交通可持续性和社区宜居性评估绩效评估系统。

Corporate sustainability performance measurement based on a new multicriteria sorting method

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