An approach to using the best-worst method for supporting sustainability reporting decision-making in SMEs

Gutiérrez, Pablo Rodríguez; Guerrero‐Baena, M. Dolores; Luque‐Vílchez, Mercedes; Polo, Francisca Castilla

doi:10.1080/09640568.2021.1876003

Cited by 27 publications

(17 citation statements)

References 75 publications

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“…Regarding constraints, the lack of resources is not always seen as a deterministic factor for implementing a proactive sustainability report in SMEs [2,67,68].…”

Section: Discussionmentioning

confidence: 99%

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The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union

et al. 2022

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This paper investigates the variables that may explain the views of stakeholders regarding the need for a simplified non-financial reporting (NFR) standard for small and medium-sized enterprises (SMEs) in the European Union (EU) and whether this standard should be mandatory or voluntary. This paper uses, as a source, 588 answers provided by different groups of stakeholders within the process of public consultation conducted by the EU, from February to June 2020, concerning possible revisions to the provisions of the Directive on NFR. The findings showed that the most consensual attribute that probably explains the views of stakeholders on this matter is the importance attributed by them to the concepts of comparability, reliability, and relevance. From the stakeholders’ perspective, this topic may also be explained by the users’ needs. Notwithstanding, its importance may differ, depending on the type of user. These findings are relevant within the process of developing an NFR model applicable to SMEs based on a mandatory standard, providing evidence that regulators and standard-setters should consider the qualitative characteristics of non-financial information as well as the needs of various stakeholders within this process.

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“…Regarding constraints, the lack of resources is not always seen as a deterministic factor for implementing a proactive sustainability report in SMEs [2,67,68].…”

Section: Discussionmentioning

confidence: 99%

“…Nevertheless, some studies suggest that the lack of resources is not the deterministic factor for implementing a proactive sustainability report in SMEs [67] and that the communication of a transparent image, legitimacy, and reputation is the most important reason for SMEs when engaging in the NFI disclosure [2,68].…”

Section: Constraintsmentioning

confidence: 99%

The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union

et al. 2022

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“…Problem considered Ortega et al [34] Sustainable Park and Ride Facility Location Pamučar et al [35] Renewable Energy Zhou et al [36] Evaluation of Urban Photovoltaic Charging Station Moslem et al [37] Mobility choice after COVID-19 in Italy Kant and Gupta [38] Sustainable Urban Freight Strategies in Jaipur city Ali and Rashid [39] Robot Selection Process Mahmoudi [40] Multiple Experts MCDM problem under uncertainty Ozmen and Aydogan [41] Logistics Center Location Rodrí guez-Gutié rez et al [42] SMEs under sustainability perspective Duleba et al [43] Commuting Modal Spit Guler and Yomralioglu [44] Bicycle Station and Lane Location Selection…”

Section: Referencementioning

confidence: 99%

Third-Party Logistics Provider Selection for Sustainable Last-Mile Delivery: A Case Study of E-Shop in Belgrade

Švadlenka¹,

Bošković²,

Jovčić³

et al. 2023

JUDM

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Last-mile delivery (LMD) is one of the crucial phases of the shipping process. Since e-commerce rapidly evolves, there are many issues that should be addressed in city logistics. This paper specifically tackles the issue of Third-Party Logistics (3PL) provider selection for sustainable last-mile delivery. The 3PL selection problem has been solved for the e-shop company from Belgrade, which has online sales. The management of the e-shop company has identified five possible 3PL providers. Those five 3PL providers have been evaluated according to six criteria such as distribution cost, on-time delivery, flexibility of distribution, IT capability, good cultural fit, and customer satisfaction index. To evaluate and rank the 3PL providers, two multi-criteria decision-making methods were coupled. The first one is a Best-Worst Method (BWM) used to find the criteria weights, while the second one is a Combined Compromised Solution (CoCoSo) method utilized to rank the 3PL providers from best to worst one. To check the stability as well as the robustness of the applied methods, sensitivity and comparative analyses are performed. The results show high confidence in the applied methods.

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“…The result is the optimal micro-hub location for the last-mile delivery in Pardubice city. The main reason for using the best-worst method is because this method has been proven as a very effective one in many MCDM research studies [ 48 – 51 ]. The CRITIC method is applied in this paper because of its usefulness in obtaining the objective criteria weights, while the subjectivity is eliminated.…”

Section: Literature Reviewmentioning

confidence: 99%

Micro-hub location selection for sustainable last-mile delivery

et al. 2022

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Sustainable Last-Mile Delivery (LMD) is one of the key phases in city logistics. Micro-hubs in cities are new emerging solutions for an easier and viable last-mile delivery process. The important question in smart and modern cities is the determination of the best micro-hub location for the LMD. This paper solves the micro-hub location selection for sustainable LMD using the multi-criteria decision-making (MCDM) techniques. The main reason for solving the micro-hub location selection is to make the last-mile delivery process in Pardubice as easier and effortless as possible. The Best-Worst Method (BWM), Criteria Importance Through Intercriteria Correlation (CRITIC) method, and Weighted Aggregated Sum Product Assessment (WASPAS) method are coupled to solve the micro-hub location selection for sustainable LMD. First, five criteria and alternatives are identified and discussed with the experts. Second, the hybrid criteria importance is determined by combining the BWM and CRITIC methods. Third, the obtained hybrid weights are integrated within the WASPAS method to rank the micro-hub locations. The findings of the Hybrid BWM-CRITIC-WASPAS model show the Alternative 2 („Hůrka“) as the best possible location for Pardubice in the context of the LMD. In addition, a comparative analysis with some of the existing MCDM approaches is conducted for the same problem and its results show a high level of matching with the applied hybrid BWM-CRITIC-WASPAS method, which means that Alternative 2 („Hůrka“) is strongly recommended as a micro-hub location for sustainable LMD in Pardubice.

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An approach to using the best-worst method for supporting sustainability reporting decision-making in SMEs

Cited by 27 publications

References 75 publications

The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union

The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union

Third-Party Logistics Provider Selection for Sustainable Last-Mile Delivery: A Case Study of E-Shop in Belgrade

Micro-hub location selection for sustainable last-mile delivery

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