Corporate social responsibility performance evaluation from the perspective of stakeholder heterogeneity based on fuzzy analytical hierarchy process integrated <scp>TOPSIS</scp>

Yi, Liqi; Li, Tao; Wang, Xiangyi; Ge, Gentana; Zhang, Ting

doi:10.1002/csr.2245

Cited by 18 publications

(10 citation statements)

References 77 publications

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“…Consequently, CSR activities are particularly well‐suited for analyzing the potential role of the firm's stakeholders as a signaling environment. Despite the vast literature exploring how stakeholder pressure shapes CSR and how stakeholders perceive and evaluate CSR (Freeman et al, 2004; Helmig et al, 2016; Kassinis & Vafeas, 2006; Murillo‐Luna et al, 2008; Yi et al, 2022), the impact that stakeholders have overall on firm's CSR remains unexplored.…”

Section: Introductionmentioning

confidence: 99%

The firm under the spotlight: How stakeholder scrutiny shapes corporate social responsibility and its influence on performance

Forcadell

Lorena

Aracil

2022

Corp Soc Responsibility Env

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Since stakeholders cannot directly observe corporate social responsibility (CSR) efforts, companies attempt to back up their increasing sustainability claims by sending CSR signals. The environment in which signaling takes place influences the credibility of the signals. Among the factors that make up the signaling environment, the overall exposure of the company to different stakeholders (i.e., stakeholder scrutiny) has been neglected by the literature. Using signaling and stakeholder theories, we argue how stakeholder scrutiny shapes CSR signals' credibility. We empirically analyze a sample of 5762 firms across several sectors from 23 developed countries from 2013 to 2017. Stakeholder scrutiny exercises a positive effect on the credibility of CSR signals through a mediated-moderated impact of CSR (across environmental, social, and governance dimensions) on firm performance.

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Section: Introductionmentioning

confidence: 99%

The firm under the spotlight: How stakeholder scrutiny shapes corporate social responsibility and its influence on performance

Forcadell

Lorena

Aracil

2022

Corp Soc Responsibility Env

View full text Add to dashboard Cite

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“…In addition, the theory encourages business managers to abandon the economic-first view and to consider the social benefits brought by the business instead. Nowadays, the theory is an multidisciplinary intersection point of environmental science [ 21 ], economics [ 22 ], and sociology [ 23 ]. Inspired by this theory, the relevant groups involved in the practice of governmental green development behavior can be analyzed and discussed in depth as stakeholders to understand the interactions between the relevant parties.…”

Section: Theoretical Basis and Hypothesis Developmentmentioning

confidence: 99%

What Is the Mechanism of Government Green Development Behavior Considering Multi-Agent Interaction? A Meta-Analysis

Dai

Zhu

et al. 2022

IJERPH

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Worsening environmental problems have created more and more challenges for green development, and the government is often seen as an important guide in turning this situation around. A government generally enacts green development through green development behavior, but previous research has not revealed the mechanism of this behavior. In addition, the multi-agent interaction between the government and green development behavior also needs to be explored. Based on an integrated theoretical model, the authors of this study adopted a meta-analysis method to analyze 18 high-quality published pieces from 6 mainstream databases and described the mechanism of government green development behavior in exploring and thinking about multi-agent interactions. In addition, the authors of this study explored differences in the roles of central and local government green development behaviors and the moderating role of regional heterogeneity. The research results showed that: (1) Enterprise economic behavior, enterprise environmental behavior, enterprise social behavior, and public participation are all significantly positively affected by government green development behavior; (2) local government green development actions have stronger effects than central government actions; (3) regional heterogeneity moderates the effect of government green development behavior. Furthermore, the authors of this study propose relevant countermeasures and suggestions from the government’s point of view. This research provides a theoretical and practical reference for governments to better improve their environmental systems and environmental supervision.

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“…Common objective weighting methods include the entropy weight method, the technique for order preference by similarity to an ideal solution (TOPSIS) method, the coefficient of variation (CV) method, the criteria importance through intercriteria correlation (CRITIC) method, and the structural equation model. Considering the heterogeneity of stakeholders in the fuzzy environment, Yi et al (2022) established a TOPSIS evaluation framework based on an internal type-2 trapezoidal fuzzy numbers (IT2TrFN) analytical hierarchy process. The author later evaluated the CSR performance of listed companies in 2017-2018.…”

Section: Evaluation Of Environmental Responsibilitymentioning

confidence: 99%

Combined evaluation of corporate ecological and environmental responsibility: Evidence for forest preservation from Chinese forestry companies

et al. 2022

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The ecological benefit of forest has an important influence on the sustainable development of society, thus, forest management has become a critical strategic action. Forest preservation is an inclusive process which depends on collaboration among a wide range of stakeholders. Forestry companies, who own and manage forest resources, are responsible for forest preservation and ecological construction, which is called corporate ecological environmental responsibility (CEER). Most existing analyses, however, were limited to corporate environmental responsibility (CER) and ignored the ecological responsibility of forestry enterprises. Therefore, in order to better play the role of forestry companies in forest preservation, it is urgent to define the content and the measurement of CEER. This paper established a CEER index system based on the characteristics of forestry enterprises. Furthermore, evaluated the CEER level of forestry enterprises using the combined evaluation method based on the GINI criterion, which is more effective and reasonable. It is found that forestry ecological environmental responsibility emphasizes ecological improvement and has shifted from traditional environmental protection to ecological construction. Qingshan Paper, Sun Paper, and Yong’an Forestry perform the best in CEER among all forestry companies. In addition, the results showed a low level but an obvious upward trend in forestry CEER and a noticeable heterogeneity in the performance of CEER in different forestry industries. Our findings can be useful for further promoting the ecological benefits of forest companies and developing relevant policies.

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Corporate social responsibility performance evaluation from the perspective of stakeholder heterogeneity based on fuzzy analytical hierarchy process integrated TOPSIS

Cited by 18 publications

References 77 publications

The firm under the spotlight: How stakeholder scrutiny shapes corporate social responsibility and its influence on performance

The firm under the spotlight: How stakeholder scrutiny shapes corporate social responsibility and its influence on performance

What Is the Mechanism of Government Green Development Behavior Considering Multi-Agent Interaction? A Meta-Analysis

Combined evaluation of corporate ecological and environmental responsibility: Evidence for forest preservation from Chinese forestry companies

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