“…The MCDM approaches like DEMATEL, AHP, Fuzzy AHP and ANP are quite popular in solving complex problems (Kadoić, Divjak, & Ređep, 2019; Kumar, Reddy, & Nagaraju, 2018; Mathew, Chakrabortty, & Ryan, 2020; Zhang, Sun, & Xue, 2019). Decision‐Making Trial and Evaluation Laboratory (DEMATEL) has been employed in various fields, comprising of financial reporting supply chain analysis, hospital service quality, portfolio and investment analysis, SME innovation, financial reporting quality analysis and corporate sustainability (Altuntas & Dereli, 2015; Gupta & Barua, 2018; Himanshu, Singh, & Kumar, 2020; Lan & Zhong, 2016; Shieh, Wu, & Huang, 2010; Tseng, 2017).…”