The Ranking of Corporate Social Responsibility by Using of DEA Cross Efficiency

Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_IJFMA-3-11_002

تاریخ نمایه سازی: 13 آذر 1400

Abstract:

Social responsibility provides a framework for ethical monitoring on the business enterprises activities whereby business enterprises must responsible to society and environment. This study based on financial variables and using the data envelopment analysis technique, ranks automotive companies in terms of social responsibility. Data and theoretical frameworks of the research are based on library studies and data analysis is also based on the data envelopment analysis model. Results of this research indicate that big companies in the automotive industry are less socially responsible than other companies. This suggests that big companies in the automotive industry do not have a proper social behavior toward the stakeholders, and pay less attention to social and environmental issues. Given to the outcomes of this study is suggested that regulators and policymakers in automotive industry could develop executive instructions to match social goals with businesses performance and coordinate the firm activities and responsibilities with society policies.

Authors

Javad Ashrafi

Ph.D Student of Accounting, Islamic Azad University, Sciences and Research Branch, Tehran, Iran

Bahman Banimahd

Associate Professor of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran (Corresponding Author)

Hashem Nikoomaram

Accounting Professor, Islamic Azad University, Sciences and Research Branch, Tehran, Iran

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