Abstract
Corporate Social Responsibility (CSR), often abbreviated as CSR, is poised to take on a pivotal role in corporate reporting. It has become a standard practice for every company to establish CSR policies and produce annual reports that outline their CSR endeavors. This approach allows for the differentiation between socially responsible conduct and actions that lack social responsibility, facilitating their identification. Presently, CSR is acknowledged as a sophisticated and globally accepted concept that has undergone systematic evolution and development. It has become a globally acknowledged language and perspective that is gaining increasing importance. In this contemporary era, stakeholders are expected to prioritize more than mere profit generation and adherence to legal requirements; In addition to their CSR efforts, companies are expected to exhibit a commitment to business growth. CSR has now become an intrinsic component of contemporary business operations. In terms of its social impact, CSR research serves as a means to comprehend the influence of businesses on society and the contributions they offer. This research delves into how businesses champion sustainable practices, confront social and environmental issues, and contribute to the improvement of local communities. Research illuminates the beneficial influence that corporations can exert on society by scrutinizing CSR initiatives and their results. The engagement of stakeholders is a key focus of CSR research, emphasizing the importance of involving diverse stakeholders such as employees, customers, suppliers, local communities, and investors. This research investigates how businesses interact with and respond to these stakeholders, promoting cooperation, open communication, and the development of trust. Through the cultivation of stronger relationships and the exploration of effective strategies for engaging stakeholders, businesses have the opportunity to enhance their social acceptance and credibility. Sustainability is a core focus of CSR research, as it contributes significantly to the progress of sustainable business practices. This research delves into how companies incorporate resource efficiency, environmental concerns, and measures to combat climate change into their everyday activities. By identifying successful sustainability initiatives, CSR research aids in the formulation of best practices and promotes the transition toward a more sustainable economy. The Weighted Point Method (WPM), originally introduced by Deng to address challenges in Multiple Criteria Decision Making (MCDM), offers a framework that explores the sequential relationships, data types, and geometric patterns among measurable impacts in a communication evaluation model. In this particular context, the alternatives under consideration are Community relations, Diversity aspects, Employee relations, Ecological environment, and Product aspects. The evaluation parameters encompass Ownership by family, Ownership by founder, Ownership by mutual funds, Ownership by banks and insurance firms, Ownership by employees (ESOP), Family CEO (represented as a dummy variable), Founder CEO (also a dummy variable), Debt/equity ratio, and Return on assets. The findings of the evaluation indicate that the Founder CEO (represented as a dummy variable) attains the highest ranking, while ownership by banks and insurance firms secures the lowest rank in the assessment.