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Since its conception, corporate social responsibility (CSR) has seen continuous growth and become a highly discussed issue. In this paper, we propose an evaluation of how the COVID-19 pandemic could impact CSR applications. The pandemic has provided an opportunity for commerce to move on to being more authentic, to offer genuine CSR applications and to contribute toward dealing with pressing environmental and social issues. Hence, this purpose of the research is to obtain a better understanding of whether the integration of environment, social, corporate governance and economic (ESGE) aspects into CSR strategies can support sustainable development toward more sustainable growth during the COVID-19 pandemic. To meet this challenge, we offer a mixture multiple-criteria decision making (MCDM) model. Very few empirical studies have discussed CSR in the high-tech industry and proposed strategies and planning for ESGE efficiency. Using interviews with experts and a literature review, we identify the elements related to actual practices of the high-tech industry’s appraisal and the integrated MCDM techniques to suggest efficient enhancement models. The best worst method (BWM) and modified VIKOR are implemented to estimate the strategic weights and the gaps of the aspiration value. The results are valuable for classifying the priorities of CSR and are therefore helpful for those who are associated with high-tech industry management, practices and implementation.

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Local development enhances the economic capacity and quality of life of the residents and, in particular, attracts tourism to the area. The co-creative value of the residents and the tourists can improve the consensus of the residents on the sustainable development of the place. This study focuses on the factors influencing the co-creation of value between residents and visitors in the Tamsui area near Taipei. The research hypothesis is based on the components of local attachment, economic benefits brought by tourists, environmental costs, social and cultural welfare of the place, life satisfaction of the residents, and the value of co-creation between residents and tourists. A total of 430 questionnaires were collected through a questionnaire survey and statistical data were analyzed using a structural equation model, including descriptive statistical analysis, measurement reliability and validity verification, model fit, and structural model analysis to validate the research hypotheses. The study found that place attachment positively and significantly affects the economic benefits, environmental costs, and socio-cultural welfare of residents about tourists. Resident satisfaction is positively and significantly affected by the environmental costs from visitors and by socio-cultural welfare, but there is no significant impact from economic benefits. Finally, based on the findings of the study, practical recommendations were made for enhancing co-creation value between Tamsui residents and visitors, including enhancing residents’ feelings of place attachment and construction of local social culture and welfare. For the residents of Tamsui, unlike the local government and enterprises, need to be able to create value with tourists in order to have a friendly relationship with them and develop regional tourism in a sustainable manner.

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