A Systematic Measurement of CSP Based on Fuzzy Analytical Hierarchy Process

2012 ◽  
Vol 195-196 ◽  
pp. 847-852
Author(s):  
Shou Ming Chen ◽  
Jia Si Fan
Keyword(s):  
Analytical Hierarchy Process ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Preliminary Investigation ◽  
Social Awareness ◽  
Fuzzy Analytical Hierarchy Process ◽  
Academic Literature ◽  
Almost All ◽  
Corporate Social ◽  
Hierarchy Process

With increasing social awareness on the issue of corporate social performance (CSP), the measurement of CSP has received considerable attention in both academic literature and managerial practice. Though earlier literature provides several methods for measuring corporate social activities, almost all of them have some limitations. In this paper, we propose a methodology for the development of a systematic measure of CSP based on fuzzy analytical hierarchy process (FAHP). In addition, a preliminary investigation is presented to explain how the approach can help in evaluating CSP in practice.

AN EXPLORATORY VIEW OF EMERGING RELATIONSHIP BETWEEN CORPORATE SOCIAL AND FINANCIAL PERFORMANCE IN CANADA

2008 ◽  
Vol 10 (03) ◽  
pp. 239-264 ◽  
Author(s):  
PETER MAY ◽  
ANSHUMAN KHARE
Keyword(s):  
Financial Performance ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Primary Research ◽  
Publicly Traded ◽  
Ranking Methods ◽  
Canadian Context ◽  
Almost All ◽  
Corporate Social

This study uses primary research methods to determine whether a corporate social performance (CSP)–corporate financial performance (CFP) relationship exists within the Canadian context through examination of publicly-traded Canadian-based companies. The empirical findings demonstrate a positive CSR–CFP relationship, typically with CFP preceding CSP (although this does not preclude a relationship in the other direction) when using accounting-based measures of financial performance and as applied to the Top 1000 firms in Canada as ranked by profitability. This positive relationship was not confirmed when compared to the Top 500 companies ranked by profitability (i.e., with the "bottom 500" removed). In addition, the positive relationship did not occur with respect to market-based measures of financial performance (i.e., share performance). In addition, the study noted two possible issues that may have influenced the findings although the extent of such influences (if they exist) is not known. The first of these relates to a predilection amongst the CSR-rankings towards firms with high profitability. Almost all of the top-ranked CSR leaders are from the Top 500 firms in Canada as ranked by profitability and nearly three-quarters are from the Top 100. The second issue is the potential bias of the CSR-ranking methods themselves. This may have resulted in the inclusion of some firms with more questionable reputations in the rankings as well as the lack of continuity from year to year of CSR-leaders amongst the three rankings examined. This exploratory study sets the stage for more detailed analyses within a Canadian context in the future.

Corporate Social Performance and Investment Decision

2017 ◽  
Vol 18 (1) ◽  
pp. 9-44
Author(s):  
Doocheol Moon ◽  
Seungwha Chung ◽  
Hyunjung Choi
Keyword(s):  
Corporate Social Performance ◽  
Social Performance ◽  
Investment Decision ◽  
Corporate Social

A Special-Purpose Taxonomy of Corporate Social Performance Concepts

2001 ◽  
Vol 1 (1) ◽  
pp. 42-72 ◽  
Author(s):  
Brett A. Stone
Keyword(s):  
Mutual Fund ◽  
Corporate Social Performance ◽  
Social Issues ◽  
Social Performance ◽  
Socially Responsible ◽  
Fund Managers ◽  
Responsible Investing ◽  
Research Areas ◽  
Socially Responsible Mutual Funds ◽  
Corporate Social

The first iteration of a nonstatic special-purpose taxonomy of corporate social performance concepts is developed from a mailed, self-administered survey completed by managers of U.S. socially responsible mutual funds. The study combines the traditionally disparate research areas of Corporate Social Performance and Socially Responsible Investing. As a partial update of Rockness and Williams (1988), a descriptive account is presented of what mutual fund managers regard as the social issues that constitute corporate social performance. The resulting taxonomy represents an empirically derived framework useful in considering social accounting in general and accounting standard setting in particular.

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