Multi-criteria analysis of the GRI sustainability reports: an application to Socially Responsible Investment
构建了一个基于GRI层次结构的多准则决策支持系统，评估企业社会责任表现，并整合到扩展目标规划模型中，帮助关注社会责任的投资者设计兼顾财务与可持续性的投资组合。
The aim of this paper is to construct a support decision-making system to evaluate the different items of corporate social responsibility. For this purpose, we propose a multi-criteria model that runs on two levels of decision-making in accordance with the hierarchical structure designed by the Global Reporting Initiative (GRI). Tools for modelling preferences and aggregating information are used in this framework. Arrays of normalized scores reflecting the company performance in the Aspects and Categories of GRI are then made available for the stakeholders. The design of investment portfolios uses the obtained measures of sustainability in an Extended Goal Programming model that combines financial and sustainability objectives. The proposal enables more informed decision-making for investors with social concerns that prefer direct investment and wish to make their own financial decisions. The developed methodology has been applied to 8 Spanish companies, which have been selected for their relevance in the Spanish stock market.