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Journals / Ekonomik ve Sosyal Araştırmalar Dergisi / 2015 / Cilt: 11 - Sayı: 2

CORPORATE SUSTAINABILITY PERFORMANCE MEASURING WITH ENTROPY BASED MAUT METHOD: A CASE STUDY

ENTROPİ TABANLI MAUT YÖNTEMİ İLE KURUMSAL SÜRDÜRÜLEBİLİRLİK PERFORMANSI ÖLÇÜMÜ: BİR VAKA ÇALIŞMASI

Mehmet Said KÖSE
İhsan ALP
Ahmet ÖZTEL
Pages
65–82
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

But, the performance of environmental sustainability showed an unstable view

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Corporate sustainability consists of economic, social and environmental sustainability dimensions.
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Key Findings & Data:Therefore, corporate sustainability performance measurement can be considered as a multi-criteria decision making (MCDM) problem.
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Conclusion & Impact:But, the performance of environmental sustainability showed an unstable view
🔬Design:Research Article
📍Scope:2009-2013 Verileri
⚙️Variables:Domain Parameters

Abstract

Corporate sustainability consists of economic, social and environmental sustainability dimensions. Each of these three dimensions, comprises more than one indicator. Therefore, corporate sustainability performance measurement can be considered as a multi-criteria decision making (MCDM) problem. In this study, aims to the assessment of corporate sustainability performance using the MAUT (Multi-Attribute Utility Theory) which one of the MCDM methods. The weighting was made as objectively by Entropy method to determine the level of importance of the criteria. The Linde which a international company operating in the chemical industry were selected for application. The Analysis data were obtained from the company s five annual sustainability reports published in the 2009-2013 periods. According to analysis results; the economic and social sustainability performances have an increasing trend. But, the performance of environmental sustainability showed an unstable view

Özet

Kurumsal sürdürülebilirlik; ekonomik, sosyal ve çevresel sürdürülebilirlik boyutlarından oluşmaktadır. Bu üç boyutun her biri birden fazla gösterge içermektedir. Bundan dolayı, kurumsal sürdürülebilirlik performansı ölçümü bir çok kriterli karar verme (ÇKKV) problemi olarak kabul edilebilir. Bu çalışmada, çok kriterli karar verme yöntemlerinden MAUT (Multi-Attribute Utility Theory) kullanılarak kurumsal sürdürülebilirlik performansının değerlendirilmesi amaçlanmaktadır. Kurumsal sürdürülebilirliğin boyutlarının göstergeleri ÇKKV probleminin kriterleri olarak görülebilir. Kriterlerin önem düzeylerini belirlemek için Entropi yöntemiyle objektif olarak ağırlıklandırma yapılmıştır. Uygulama için kimya sektöründe faaliyet gösteren Linde uluslar arası firması seçilmiştir. Analiz verileri, şirketin yayımladığı 2009-2012 dönemlerine ait beş yıllık sürdürülebilirlik raporlarından temin edilmiştir. Analiz sonuçlarına göre; ekonomik ve sosyal sürdürülebilirlik performansları artan bir eğilime sahiptirler. Fakat, çevresel sürdürülebilirlik performansı, istikrarsız bir görünüm sergilemiştir.

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Cite This Article

KÖSE, M. S., ALP, İ., ÖZTEL, A. (2022). CORPORATE SUSTAINABILITY PERFORMANCE MEASURING WITH ENTROPY BASED MAUT METHOD: A CASE STUDY. Ekonomik ve Sosyal Araştırmalar Dergisi, Cilt: 11 - Sayı: 2, 65–82. https://ajindex.com/articles/499636

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