Affiliation:
1. 1 School of Accounting , Harbin University of Commerce , Harbin, Heilongjiang, 150028 , China .
Abstract
Abstract
This paper first introduces the relationship hypothesis between CSR and economic benefits and provides a mathematical model. Secondly, an index evaluation system is constructed based on CSR explanatory variables, and the constraints setting and index weights are calculated using multi-objective planning and ANP. Ultimately, an example analysis of CSR and economic benefits was carried out using data from companies listed on the A-share market. The results show that the minimum value of ROA is -0.015, the maximum value is 8.248, and the weight of creditors’ indicators is 0.2317. To balance CSR and economic benefits, creditors must change their mindset and improve their economic investment to promote CSR implementation.
Subject
Applied Mathematics,Engineering (miscellaneous),Modeling and Simulation,General Computer Science