EVALUATING ESG CORPORATE PERFORMANCE USING A NEW NEUTROSOPHIC AHP-TOPSIS BASED APPROACH-Reference-Cited by-同舟云学术

EVALUATING ESG CORPORATE PERFORMANCE USING A NEW NEUTROSOPHIC AHP-TOPSIS BASED APPROACH

Published:2022-07-05 Issue:5 Volume:28 Page:1242-1266
ISSN:2029-4913
Container-title:Technological and Economic Development of Economy
language:
Short-container-title:

Author:

Reig-Mullor Javier¹^ORCID,Garcia-Bernabeu Ana²^ORCID,Pla-Santamaria David²^ORCID,Vercher-Ferrandiz Marisa²

Affiliation:

1. Universitas Miguel Hernandez, Avd. Universidad s/n 03202, Elche (Alicante), Spain

2. Universitat Politècnica de València, Alcoy Campus, Plaza Ferrándiz y Carbonell, s/n 03801 Alcoy (Alicante), Spain

Abstract

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.

Publisher

Vilnius Gediminas Technical University

Subject

Finance

Reference59 articles.

1. 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

2. 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

3. 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

4. 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

5. 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

Cited by 15 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. An integrated evaluation framework for Environmental, Social, and Governance-driven social media performance through Multi-criteria Decision-Analysis;Decision Analytics Journal;2024-09

2. The Quest for an ESG Country Rank: A Performance Contribution Analysis/MCDM Approach;Mathematics;2024-06-14

3. Sustainability reporting and greenwashing: a bibliometrics assessment in G7 and non-G7 nations;Cogent Business & Management;2024-03-11

4. A single-valued neutrosophic-based methodology for selecting warehouse management software in sustainable logistics systems;Engineering Applications of Artificial Intelligence;2024-03

5. Environmental, social, and governance (ESG) and artificial intelligence in finance: State-of-the-art and research takeaways;Artificial Intelligence Review;2024-02-28