- -

Evaluating ESG corporate performance using a new neutrosophic AHP-TOPSIS based approach

RiuNet: Repositorio Institucional de la Universidad Politécnica de Valencia

Compartir/Enviar a

Citas

Estadísticas

  • Estadisticas de Uso

Evaluating ESG corporate performance using a new neutrosophic AHP-TOPSIS based approach

Mostrar el registro sencillo del ítem

Ficheros en el ítem

Thumbnail
Nombre: Reig-MullorGarcia ...
Tamaño: 442.9Kb
Formato: PDF
Descripción: Versión editorial
Abrir
dc.contributor.author Reig-Mullor, Javier es_ES
dc.contributor.author Garcia-Bernabeu, Ana es_ES
dc.contributor.author Pla Santamaría, David es_ES
dc.contributor.author Vercher-Ferrandiz, Marisa es_ES
dc.date.accessioned 2023-10-19T18:01:38Z
dc.date.available 2023-10-19T18:01:38Z
dc.date.issued 2022 es_ES
dc.identifier.uri http://hdl.handle.net/10251/198412
dc.description.abstract [EN] Corporate sustainability reports' credibility of environmental, social, and governance (ESG) information has received a significant focus of attention in the businesses landscape. Over the last years, various methodologies and multicriteria approaches have been developed to assess the ESG performance of companies. To consider the uncertainty that arises from imprecision and subjectivity in evaluating ESG criteria, this paper proposes to develop a novel hybrid methodology that combines AHP and TOPSIS techniques under a neutrosophic environment. We test the suggested proposal through a real case study of the leading companies in the oil and gas industry. Moreover, we conduct a sensitivity analysis for evaluating any discrepancies in the ranking due to using different fuzzy numbers and weighting vectors. es_ES
dc.language Inglés es_ES
dc.publisher Vilnius Gediminas Technical University es_ES
dc.relation.ispartof Technological and Economic Development of Economy (Online) es_ES
dc.rights Reconocimiento (by) es_ES
dc.subject Fuzzy sets es_ES
dc.subject Triangular neutrosophic numbers es_ES
dc.subject Possibility measures es_ES
dc.subject Sustainability re-porting es_ES
dc.subject Greenwashing, ESG es_ES
dc.subject.classification ECONOMIA APLICADA es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title Evaluating ESG corporate performance using a new neutrosophic AHP-TOPSIS based approach es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.3846/tede.2022.17004 es_ES
dc.rights.accessRights Abierto es_ES
dc.contributor.affiliation Universitat Politècnica de València. Escuela Politécnica Superior de Alcoy - Escola Politècnica Superior d'Alcoi es_ES
dc.description.bibliographicCitation Reig-Mullor, J.; Garcia-Bernabeu, A.; Pla Santamaría, D.; Vercher-Ferrandiz, M. (2022). Evaluating ESG corporate performance using a new neutrosophic AHP-TOPSIS based approach. Technological and Economic Development of Economy (Online). 28(5):1242-1266. https://doi.org/10.3846/tede.2022.17004 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion https://doi.org/10.3846/tede.2022.17004 es_ES
dc.description.upvformatpinicio 1242 es_ES
dc.description.upvformatpfin 1266 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 28 es_ES
dc.description.issue 5 es_ES
dc.identifier.eissn 2029-4921 es_ES
dc.relation.pasarela S\468549 es_ES
dc.contributor.funder Universitat Politècnica de València es_ES
dc.description.references Abdel-Basset, M., Mohamed, M., & Smarandache, F. (2018). An extension of neutrosophic AHP-SWOT analysis for strategic planning and decision-making. Symmetry, 10(4). https://doi.org/10.3390/sym10040116 es_ES
dc.description.references Abdel-Basset, M., Mohamed, M., Zhou, Y., & Hezam, I. (2017). Multi-criteria group decision making based on neutrosophic analytic hierarchy process. Journal of Intelligent and Fuzzy Systems, 33(6), 4055-4066. https://doi.org/10.3233/JIFS-17981 es_ES
dc.description.references Ahmad, F. (2021). Interactive neutrosophic optimization technique for multiobjective programming problems: An application to pharmaceutical supply chain management. Annals of Operations Research. https://doi.org/10.1007/s10479-021-03997-2 es_ES
dc.description.references Amiri, M., Hashemi-Tabatabaei, M., Ghahremanloo, M., Keshavarz-Ghorabaee, M., Zavadskas, E., & Kaklauskas, A. (2021). Evaluating life cycle of buildings using an integrated approach based on quantitative-qualitative and simplified best-worst methods (QQM-SBWM). Sustainability, 13, 4487. https://doi.org/10.3390/su13084487 es_ES
dc.description.references Atanassov, K., & Gargov, G. (1989). Interval valued intuitionistic fuzzy sets. Fuzzy Sets and Systems, 31(3), 343-349. https://doi.org/10.1016/0165-0114(89)90205-4 es_ES
dc.description.references Atanassov, K. T. (1986). Intuitionistic fuzzy sets. Fuzzy Set and Systems, 20, 87-96. https://doi.org/10.1016/S0165-0114(86)80034-3 es_ES
dc.description.references Brans, J. P., Mareschal, B., & Vincke, P. (1984). Prométhée: a new family of outranking methods in multicriteria analysis. In J. P. Brans (Ed.), Operational research'24 (pp. 477-490). North-Holland. es_ES
dc.description.references Broumi, S., Nagarajan, D., Bakali, A., Talea, M., Smarandache, F., & Lathamaheswari, M. (2019). The shortest path problem in interval valued trapezoidal and triangular neutrosophic environment. Complex & Intelligent Systems, 5(4), 391-402. https://doi.org/10.1007/s40747-019-0092-5 es_ES
dc.description.references Buckley, J. J. (1985). Fuzzy hierarchical analysis. Fuzzy Sets and Systems, 17(3), 233-247. https://doi.org/10.1016/0165-0114(85)90090-9 es_ES
dc.description.references Chang, D.-Y. (1996). Applications of the extent analysis method on fuzzy AHP. European Journal of Operational Research, 95(3), 649-655. https://doi.org/10.1016/0377-2217(95)00300-2 es_ES
dc.description.references 11. Chowdhury, P., & Paul, S. K. (2020). Applications of MCDM methods in research on corporate sustainability. Management of Environmental Quality: An International Journal, 31(2), 385-405. https://doi.org/10.1108/MEQ-12-2019-0284 es_ES
dc.description.references 12. Dahl, R. (2010). Greenwashing: Do you know what you're buying? Environmental Health Perspectives, 118(6), A246-A252. https://doi.org/10.1289/ehp.118-a246 es_ES
dc.description.references Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1-13. https://doi.org/10.1002/csr.132 es_ES
dc.description.references Das, S., Roy, B. K., Kar, M. B., Kar, S., & Pamučar, D. (2020). Neutrosophic fuzzy set and its application in decision making. Journal of Ambient Intelligence and Humanized Computing, 11(11), 5017-5029. https://doi.org/10.1007/s12652-020-01808-3 es_ES
dc.description.references De Bakker, P. I. W., Yelensky, R., Pe'Er, I., Gabriel, S. B., Daly, M. J., & Altshuler, D. (2005). Efficiency and power in genetic association studies. Nature Genetics, 37(11), 1217-1223. https://doi.org/10.1038/ng1669 es_ES
dc.description.references Deli, I., & Subas, Y. (2014). Single valued neutrosophic numbers and their applications to multicriteria decision making problem. Neutrosophic Set Systems, 2(1), 1-13. es_ES
dc.description.references Deli, I., & Şubaş, Y. (2017). A ranking method of single valued neutrosophic numbers and its applications to multi-attribute decision making problems. International Journal of Machine Learning and Cybernetics, 8. https://doi.org/10.1007/s13042-016-0505-3 es_ES
dc.description.references Deng, H. (1999). Multicriteria analysis with fuzzy pairwise comparison. 1999 IEEE International Fuzzy Systems Conference Proceedings. FUZZ-IEEE '99. IEEE. https://doi.org/10.1109/FUZZY.1999.793038 es_ES
dc.description.references Deveci, M., Erdogan, N., Cali, U., Stekli, J., & Zhong, S. (2021). Type-2 neutrosophic number based multi-attributive border approximation area comparison (MABAC) approach for offshore wind farm site selection in USA. Engineering Applications of Artificial Intelligence, 103(February), 104311. https://doi.org/10.1016/j.engappai.2021.104311 es_ES
dc.description.references Escrig-Olmedo, E., Rivera-Lirio, J. M., Muñoz-Torres, M. J., & Fernández-Izquierdo, M. Á. (2017). Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methodological approach. Journal of Cleaner Production, 162, 1334-1345. https://doi.org/10.1016/j.jclepro.2017.06.143 es_ES
dc.description.references Garg, H., & Nancy. (2020). Multiple attribute decision making based on immediate probabilities aggregation operators for single-valued and interval neutrosophic sets. Journal of Applied Mathematics and Computing, 63(1-2), 619-653. https://doi.org/10.1007/s12190-020-01332-9 es_ES
dc.description.references Ghorabaee, M. K., Zavadskas, E. K., Olfat, L., & Turskis, Z. (2015). Multi-Criteria Inventory Classification Using a New Method of Evaluation Based on Distance from Average Solution (EDAS). Informatica, 26(3), 435-451. https://doi.org/10.15388/Informatica.2015.57 es_ES
dc.description.references Giri, B. C., Molla, M. U., & Biswas, P. (2020). TOPSIS Method for Neutrosophic Hesitant Fuzzy Multi-Attribute Decision Making. Informatica, 31(1), 35-63. https://doi.org/10.15388/20-INFOR392 es_ES
dc.description.references Hwang, C., & Yoon, K. (1981). Multiple attributes decision making: Methods and applications. Springer. https://doi.org/10.1007/978-3-642-48318-9 es_ES
dc.description.references Ilinitch, A. Y., Soderstrom, N. S., & E. Thomas, T. (1998). Measuring corporate environmental performance. Journal of Accounting and Public Policy, 17(4), 383-408. https://doi.org/https://doi.org/10.1016/S0278-4254(98)10012-1 es_ES
dc.description.references Junaid, M., Xue, Y., Syed, M. W., Li, J. Z., & Ziaullah, M. (2020). A neutrosophic ahp and topsis framework for supply chain risk assessment in automotive industry of Pakistan. Sustainability, 12(1). https://doi.org/10.3390/SU12010154 es_ES
dc.description.references Kamran, H. W., Pantamee, A. A., Patwary, A. K., Ghauri, T. A., Long, P. D., & Nga, D. Q. (2021). Measuring the association of environmental, corporate, financial, and social CSR: Evidence from fuzzy TOPSIS nexus in emerging economies. Environmental Science and Pollution Research International, 28(9), 10749-10762. https://doi.org/10.1007/s11356-020-11336-4 es_ES
dc.description.references Keshavarz-Ghorabaee, M. (2021). Assessment of distribution center locations using a multi-expert subjective-objective decision-making approach. Scientific Reports, 11(1), 19461. https://doi.org/10.1038/s41598-021-98698-y es_ES
dc.description.references Keshavarz-Ghorabaee, M., Amiri, M., Hashemi-Tabatabaei, M., & Ghahremanloo, M. (2021a). Sustainable public transportation evaluation using a novel hybrid method based on fuzzy BWM and MABAC. The Open Transportation Journal, 15(1), 31-46. https://doi.org/10.2174/1874447802115010031 es_ES
dc.description.references Keshavarz-Ghorabaee, M., Amiri, M., Zavadskas, E. K., Turskis, Z., & Antucheviciene, J. (2018). Simultaneous evaluation of criteria and alternatives (SECA) for Multi-criteria decision-making. Informatica, 29(2), 265-280. https://doi.org/10.15388/Informatica.2018.167 es_ES
dc.description.references Keshavarz-Ghorabaee, M., Amiri, M., Zavadskas, E. K., Turskis, Z., & Antucheviciene, J. (2021b). Determination of objective weights using a new method based on the removal effects of criteria (MEREC). Symmetry, 13(4). https://doi.org/10.3390/sym13040525 es_ES
dc.description.references Khatter, K. (2020). Neutrosophic linear programming using possibilistic mean. Soft Computing, 24(22), 16847-16867. https://doi.org/10.1007/s00500-020-04980-y es_ES
dc.description.references Kilic, H. S., Yurdaer, P., & Aglan, C. (2021). A leanness assessment methodology based on neutrosophic DEMATEL. Journal of Manufacturing Systems, 59, 320-344. https://doi.org/10.1016/j.jmsy.2021.03.003 es_ES
dc.description.references Li, X., & Huang, X. (2019). The three-way decisions method based on theory of reliability with SV-triangular neutrosophic numbers. Symmetry, 11(7). https://doi.org/10.3390/sym11070888 es_ES
dc.description.references Liern, V., & Pérez-Gladish, B. (2018). Ranking corporate sustainability: A flexible multidimensional approach based on linguistic variables. International Transactions in Operational Research, 25(3), 1081-1100. https://doi.org/https://doi.org/10.1111/itor.12469 es_ES
dc.description.references Lu, K., Liao, H., & Zavadskas, E. K. (2021). An overview of fuzzy techniques in supply chain management: Bibliometrics, methodologies, applications and future directions. Technological and Economic Development of Economy, 27(2), 402-458. https://doi.org/10.3846/tede.2021.14433 es_ES
dc.description.references Luo, S., Pedrycz, W., & Xing, L. (2021). Pricing of satellite image data products: Neutrosophic fuzzy pricing approaches under different game scenarios. Applied Soft Computing, 102, 107106. https://doi.org/10.1016/j.asoc.2021.107106 es_ES
dc.description.references Mardani, A., Jusoh, A., & Zavadskas, E. K. (2015). Fuzzy multiple criteria decision-making techniques and applications - Two decades review from 1994 to 2014. Expert Systems with Applications, 42(8), 4126-4148. https://doi.org/10.1016/j.eswa.2015.01.003 es_ES
dc.description.references Mikhailov, L., & Tsvetinov, P. (2004). Evaluation of services using a fuzzy analytic hierarchy process. Applied Soft Computing Journal, 5(1), 23-33. https://doi.org/10.1016/j.asoc.2004.04.001 es_ES
dc.description.references Nafei, A. H., Javadpour, A., Nasseri, H., & Yuan, W. (2021). Optimized score function and its application in group multiattribute decision making based on fuzzy neutrosophic sets. International Journal of Intelligent Systems, 36(12), 7522-7543. https://doi.org/10.1002/int.22597 es_ES
dc.description.references Opricovic, S. (1998). Visekriterijumska optimizacija sistema u gradjevinarstvu [Multicriteria optimization of civil engineering systems]. Faculty of Civil Engineering, University of Belgrade, Belgrade (in Serbian). es_ES
dc.description.references Roy, B. (1996). Multicriteria methodology for decision aiding (Vol. 12). Springer Science & Business Media. https://doi.org/10.1007/978-1-4757-2500-1 es_ES
dc.description.references Roy, P. K., & Shaw, K. (2022). Modelling a sustainable credit score system (SCSS) using BWM and fuzzy TOPSIS. International Journal of Sustainable Development & World Ecology, 29(3), 195-208. https://doi.org/10.1080/13504509.2021.1935360 es_ES
dc.description.references Saaty, T. L. (1980). The analytic hierarchy process. McGraw-Hill Inc. es_ES
dc.description.references Saaty, T., & Vargas, L. (2006). Decision making with the analytic network process. Economic, political, social and technological applications with benefits, opportunities, costs and risks (Vol. 95). Springer. https://doi.org/10.1007/0-387-33987-6 es_ES
dc.description.references Smarandache, F. (1999). A unifying field in logics, neutrosophy: Neutrosophic probability, set and logic. American Research Press. es_ES
dc.description.references Stankevičiene, J., & Mencaite, E. (2012). The evaluation of bank performance using a multicriteria decision making model: A case study on Lithuanian commercial banks. Technological and Economic Development of Economy, 18(1), 189-205. https://doi.org/10.3846/20294913.2012.668373 es_ES
dc.description.references Tavana, M., Zareinejad, M., Di Caprio, D., & Kaviani, M. A. (2016). An integrated intuitionistic fuzzy AHP and SWOT method for outsourcing reverse logistics. Applied Soft Computing Journal, 40, 544-557. https://doi.org/10.1016/j.asoc.2015.12.005 es_ES
dc.description.references Turksen, I. B. (1986). Interval valued fuzzy sets based on normal forms. Fuzzy Sets and Systems, 20(2), 191-210. https://doi.org/10.1016/0165-0114(86)90077-1 es_ES
dc.description.references van Laarhoven, P. J. M., & Pedrycz, W. (1983). A fuzzy extension of Saaty's priority theory. Fuzzy Sets and Systems, 11(1), 229-241. https://doi.org/10.1016/S0165-0114(83)80082-7 es_ES
dc.description.references van Marrewijk, M. (2003). European corporate sustainability framework. International. Journal of Business Performance Measurement, 5(2/3), 121-132. https://doi.org/10.1504/IJBPM.2003.003253 es_ES
dc.description.references Wan, S. P., Li, D. F., & Rui, Z. F. (2013). Possibility mean, variance and covariance of triangular intuitionistic fuzzy numbers. Journal of Intelligent and Fuzzy Systems, 24(4), 847-858. https://doi.org/10.3233/IFS-2012-0603 es_ES
dc.description.references Wei, G., Wu, J., Guo, Y., Wang, J., & Wei, C. (2021). An extended copras model for multiple attribute group decision making based on single-valued neutrosophic 2-tuple linguistic environment. Technological and Economic Development of Economy, 27(2), 353-368. https://doi.org/10.3846/tede.2021.14057 es_ES
dc.description.references Wulf, I., Niemöller, J., & Rentzsch, N. (2014). Development toward integrated reporting, and its impact on corporate governance: A two-dimensional approach to accounting with reference to the German two-tier system. Journal of Management Control, 25, 135-164. https://doi.org/10.1007/s00187-014-0200-z es_ES
dc.description.references Ye, J. (2017). Some weighted aggregation operators of trapezoidal neutrosophic numbers and their multiple attribute decision making method. Informatica, 28(2), 387-402. https://doi.org/10.15388/Informatica.2017.135 es_ES
dc.description.references Yoon, K., & Hwang, C.-L. (1981). Multiple attribute decision making. Springer-Verlag. es_ES
dc.description.references Zadeh, L. A. (1965). Fuzzy sets. Information and Control, 8(3), 338-353. https://doi.org/10.1016/S0019-9958(65)90241-X es_ES
dc.description.references Zadeh, L. A. (1975). The concept of a linguistic variable and its application to approximate reasoning. Information Sciences, 8, 199-249. https://doi.org/10.1007/978-1-4684-2106-4_1 es_ES
dc.description.references Zavadskas, E. K., Turskis, Z., Antucheviciene, J., & Zakarevicius, A. (2012). Optimization of weighted aggregated sum product assessment. Elektronika ir elektrotechnika, 122(6), 3-6. https://doi.org/10.5755/j01.eee.122.6.1810 es_ES
dc.subject.ods 08.- Fomentar el crecimiento económico sostenido, inclusivo y sostenible, el empleo pleno y productivo, y el trabajo decente para todos es_ES
dc.subject.ods 09.- Desarrollar infraestructuras resilientes, promover la industrialización inclusiva y sostenible, y fomentar la innovación es_ES
dc.subject.ods 13.- Tomar medidas urgentes para combatir el cambio climático y sus efectos es_ES


Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem