The Research of Corporate Social Responsibility Based on the TOPSIS-GAHP Evaluation Method

2013 ◽  
Vol 5 (8) ◽  
pp. 288-297
Author(s):  
TANG Liang ◽  
SHEN Juqin ◽  
TAN Siyun ◽  
LIU Bo ◽  
YAN Shifeng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Evaluation Method ◽  
Corporate Social

scholarly journals The Capital Budgeting of Corporate Social Responsibility

2020 ◽  
Vol 12 (9) ◽  
pp. 3542
Author(s):  
Maria-Teresa Bosch-Badia ◽  
Joan Montllor-Serrats ◽  
Maria-Antonia Tarrazon-Rodon
Keyword(s):  
Corporate Social Responsibility ◽  
Strategic Planning ◽  
Social Responsibility ◽  
Evaluation Method ◽  
Capital Budgeting ◽  
Bottom Line ◽  
Numerical Illustration ◽  
Investment Projects ◽  
Specific Investment ◽  
Corporate Social

This paper focuses on the evaluation of Corporate Social Responsibility (CSR) investment projects from the perspective of the triple bottom line. One of the most relevant roles of CSR is the mitigation of the negative externalities generated by corporate investments, which often requires undertaking specific investment projects that fall in the scope of CSR. The main goal of these CSR projects is to improve corporate sustainability instead of maximising financial value creation. Thus, they must be evaluated for their impact on the natural, social, and financial capitals, answering these three questions: What is its efficacy for the mitigation of the externalities under consideration? What is its economic efficiency for stakeholders? What is its financial sustainability? The proposed evaluation method interlinks monetary with physical units by generating dimensionless indicators. The paper also presents a metric that unites in a single indicator the effects on the natural, social, and financial capitals. Reliable capital budgeting decisions must fit with corporate strategic planning. Since this principle also holds for CSR, the paper includes a section on the strategic planning of CSR. A numerical illustration and a case study, developed with the aid of text mining techniques, show the applicability of the findings of this paper.

scholarly journals The influence of the corporate social responsibility disclosures on consumer brand attitudes under the impact of COVID-19

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Fengjun Liu ◽  
Lu Meng ◽  
Yijun Zhao ◽  
Shen Duan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Evaluation Method ◽  
Equation Model ◽  
Brand Attitudes ◽  
Novel Coronavirus ◽  
Corporate Social ◽  
Catalyst Effect ◽  
The Impact

AbstractThis study focuses on the use of we-media by small- and medium-sized enterprises (SMEs) to disclose internal corporate social responsibility (ICSR) under the impact of the 2019 novel coronavirus disease (COVID-19). Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs’ ICSR. The fuzzy grading evaluation method is initially verified. Under the impact of COVID-19, SMEs fulfilling their ICSR can enhance consumer brand attitudes. Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period. SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.

Study on Evaluation Method of Corporate Social Responsibility Based on Fuzzy Consistent Matrix

2013 ◽  
Vol 734-737 ◽  
pp. 3362-3365
Author(s):  
Liang Tang ◽  
Ju Qin Shen ◽  
Bo Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Evaluation Method ◽  
Evaluation Index System ◽  
Evaluation Index ◽  
Fuzzy Mathematics ◽  
Business Partners ◽  
The Government ◽  
Corporate Social ◽  
The Mathematical Model

According to characteristics of corporate social responsibility, the corporate social responsibility evaluation index system was constructed from five aspects which are investors, staffs, the government, business partners and communities, and the mathematical model of fuzzy consistent matrix was established through the method of fuzzy mathematics.

Corporate Social Responsibility Authenticity Scale

2019 ◽  
Author(s):  
Soyoung Joo ◽  
Elizabeth G. Miller ◽  
Janet S. Fink
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social
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