企业社会绩效系统性综合测度方法的开发

The Development of a Systematic, Aggregate Measure of Corporate Social Performance

JOURNAL OF MANAGEMENT · 1998
被引 182
人大 AFT50ABS 4*

中文导读

提出一种基于层次分析法的系统性方法,将多维度的企业社会绩效转化为单一维度指标,便于跨行业比较,并通过管理者权重验证了价值判断对排名的影响。

Abstract

Individuals, groups, and government units have developed considerable interested in evaluating the social performance of corporations. Evaluating corporate social performance (CSP) is important for researchers investigating the relationship between different organizational measures and CSP and for stakeholders employing social performance information in their decision making models. To assess CSP, an aggregate measure of CSP which incorporates both an independent assessment of actual performance and the individual value judgements of the stakeholder is needed. In this study, we propose a methodology for the development of a systematic measure of CSP using the Analytic Hierarchy Process. This multi-criteria decision making technique allows for the conversion of a multidimensional scale to a unidimensional scale, enabling analysis/comparison of companies both within the same industry and across industries. The technique is illustrated by developing a measure of CSP using several types of managers. The results indicate that there are large rank changes when individual value judgements are incorporated using relative importance weights.

企业社会责任绩效评估多准则决策利益相关者