Research on Corporate Social Responsibility Evaluation of Transportation Industry Based on Set Pair Analysis

Abstract

Abstract:

Based on International Standard Organization ISO 26000 and Global Reporting Initiative G4 as well as corporate social respon-sibility practice, this paper constructs 7 criteria layers including environment and economic contribution, and an evaluation system of 51indexes through the review of the domestic and international classic literature, including "handling rate of customer complaint" and so on. Taking 63 listed transportation enterprises as the research object, this paper constructs the evaluation model of corporate social re-sponsibility through set-pair analysis model combining three kinds of single-weighting methods:variation coefficient, index difficulty and entropy method. The innovation and features of this paper are reflected in two aspects. First, through the index score calculated by the rating of enterprises with a specific rankings, we select the same average peak value to determine business rankings and combine the re-sults of the three single-weighting methods:variation coefficient, index difficulty method and entropy method to obtain the only CSR ranking result, thus solving the problem of inconsistent results of different single weighting methods. Second, to ensure the accuracy of combined evaluation results, we judge the consistency of the single evaluation method by the Kendall test before data processing and the second consistency check by the spearman test after data processing, thus solving the problem of uncoordinated data by combining data directly after a single evaluation. The empirical results show that transportation industry performs best in terms of both community devel-opment and human rights performance, and the worst in terms of fair operation. The road transport industry and among the nine sub-sec-tors, the high-speed transport industry performs poorly.

Key words: corporate social responsibility evaluation, transportation industry, set pair analysis, combination evaluation

Yu Fangping, Liu Longfang, Meng Bin, Shi Baofeng. Research on Corporate Social Responsibility Evaluation of Transportation Industry Based on Set Pair Analysis[J]. , 2020, 32(1): 219-234.

References

[1] 齐丽云,李腾飞,尚可.企业社会责任的维度厘定与量表开发——基于中国企业的实证研究[J].管理评论, 2017,29(5):143-152
[2] 孟斌,钮尔轩,匡海波,等.基于云模型的企业社会责任评价模型及应用[J].科研管理, 2018,39(7):139-150
[3] 孟斌,沈思祎,匡海波,等.基于模糊-Topsis的企业社会责任评价模型——以交通运输行业为例[J].管理评论, 2019,31(5):230-241
[4] 齐丽云,尚可,王伟楠.交通运输企业社会责任绩效评价体系构建研究[J].科研管理, 2018,39(4):102-112
[5] Theodoulidis B., Diaz D., Crotto F., et al. Exploring Corporate Social Responsibility and Financial Performance through Stake-holder Theory in the Tourism Industries[J]. Tourism Management, 2017,62(5):173-188
[6] Lim J. S., Greenwood C. A. Communicating Corporate Social Responsibility (CSR):Stakeholder Responsiveness and Engagement Strategy to Achieve CSR Goals[J]. Public Relations Review, 2017,43(4):768-776
[7] 邹鹏,苟晓霞, Philippa K. Wells.基于价值链的中国企业社会责任对财务价值的影响[J].管理科学, 2015,28(1):32-46
[8] 付书科,杨树旺,唐鹏程,等.我国有色金属行业社会责任评价——来自上市企业数据[J].宏观经济研究, 2014,(4):18-26
[9] 秦续忠,王宗水,赵红.公司治理与企业社会责任披露——基于创业板的中小企业研究[J].管理评论, 2018,30(3):188-200
[10] 张倩,何姝霖,时小贺.企业社会责任对员工组织认同的影响-基于CSR归因调节的中介作用模型[J].管理评论, 2015, 27(2):111-119
[11] 颜爱民,李歌.企业社会责任对员工行为的跨层分析——外部荣誉感和组织支持感的中介作用[J].管理评论, 2016,28(1):121-129
[12] 张正勇,邓博夫.社会责任报告鉴证会降低企业权益资本成本吗?[J].审计研究, 2017,33(1):98-104
[13] Li Y., Foo C. T. A Sociological Theory of Corporate Finance[J]. Chinese Management Studies, 2015,9(3):269-294
[14] 徐泓,朱秀霞.低碳经济视角下企业社会责任评价指标分析[J].中国软科学, 2012,27(1):153-159
[15] 钟马,徐光华.社会责任信息披露、财务信息质量与投资效率——基于"强制披露时代"中国上市公司的证据[J].管理评论, 2017,29(2):234-244
[16] 钱明,徐光华,沈弋,等.民营企业自愿性社会责任信息披露与融资约束之动态关系研究[J].管理评论, 2017,29(12):163-174
[17] 于洪彦,黄晓治,曹鑫.企业社会责任与企业绩效关系中企业社会资本的调节作用[J].管理评论, 2015,27(1):69-180
[18] 唐鹏程,杨树旺.企业社会责任投资模式研究:基于价值的判断标准[J].中国工业经济, 2016,30(7):109-126
[19] 孙键,赵红.基于最小误判率的企业社会责任重叠实证研究——以我国煤炭企业为例[J].管理评论, 2013,25(2):126-134
[20] 齐二石,朱永明,焦馨锐.基于灰色理论的煤炭企业社会责任绩效评价研究[J].商业研究, 2011,35(10):12-16
[21] Poplawska J., Labib A., Reed D. M. From Vicious to Virtuous Circles:Problem Structuring for Quantified Decision Making in Operationalization of Corporate Social Responsibility[J]. Journal of the Operational Research Society, 2017,68(3):291-307
[22] 齐丽云,魏婷婷.基于ISO26000的企业社会责任绩效评价模型研究[J].科研管理, 2013,34(3):84-92
[23] 宋岩,滕萍萍,秦昌才.企业社会责任与盈余管理:基于中国沪深股市A股制造业上市公司的实证研究[J].中国管理科学, 2017,25(5):187-196
[24] 许建,田宇.基于可持续供应链管理的企业社会责任风险评价[J].中国管理科学, 2014,22(S1):396-403
[25] Feng Y., Zhu Q., Lai K. H. Corporate Social Responsibility for Supply Chain Management:A Literature Review and Bibliometric Analysis[J]. Journal of Cleaner Production, 2017,158(18):296-307
[26] Wang R., Gao X., Gao J., et al. An Information Transfer Based Novel Framework for Fault Root Cause Tracing of Complex Elec-tromechanical Systems in the Processing Industry[J]. Mechanical Systems&Signal Processing, 2018,101:121-139
[27] 俞立平,武夷山.学术期刊客观赋权评价新方法——指标难度赋权法[J].现代图书情报技术, 2011,31(4):64-70
[28] Kil S. H., Dong K. L., Kim J. H., et al. Utilizing the Analytic Hierarchy Process to Establish Weighted Values for Evaluating the Stability of Slope Revegetation Based on Hydroseeding Applications in South Korea[J]. Sustainability, 2016,8(1):58
[29] 徐林明,林志炳,李美娟,等.基于模糊Borda法的动态组合评价方法及其应用研究[J].中国管理科学, 2017,25(2):165-173
[30] 李珠瑞,马溪骏,彭张林.基于离差最大化的组合评价方法研究[J].中国管理科学, 2013,21(1):174-179
[31] Mira J. J., Lorenzo S., Navarro I., et al. Design and Validation of the CSR-Hospital-SP Scale to Measure Corporate Social Re-sponsibility[J]. Gaceta Sanitaria, 2013,27(6):529-532
[32] 匡海波,贾鹏,孟斌,等.中国交通运输行业企业社会责任发展报告(2018)[M].北京:人民交通出版社, 2018