使用数据包络分析确定企业-利益相关者关系中的最佳实践

Determining Best Practice in Corporate-Stakeholder Relations Using Data Envelopment Analysis

BUSINESS & SOCIETY · 1998
被引 116
人大 A-ABS 3

中文导读

用数据包络分析法评估企业与社区、员工、环境、客户和股东五类利益相关者的关系,发现约15%的公司处于多维最佳实践前沿,并观察到行业内外对利益相关者处理的差异。

Abstract

This article presents a study of corporate-stakeholder relationships using an empirical technique called Data Envelopment Analysis (DEA) to assess company "best practices" with respect to five primary stakeholders at an industry level of analysis. Five key stakeholder domains are considered: community relations, employee relations, environment, customer (product category), and stockholders (financial performance). These data reflect the relationships between companies and these five primary stakeholders; these relationships are considered to be important elements of corporate social performance. About 15% of companies, on average, are found to be operating at the multidimensional "best practices frontier" that DEA establishes. Differences in treatment of stakeholders within industries and between industries are observed.

企业社会责任利益相关者理论数据包络分析公司治理企业绩效