Modeling the Ranking of Effective Indicators in the Corporate Social Responsibility Audit Process from the Perspective of Social Values With the Help of Multi-Criteria Decision Making

Document Type: Research Paper

Authors

1 Islamic Azad University, Tehran, Iran

2 Islamic Azad University

10.22034/amfa.2019.1866457.1213

Abstract

Today, corporate social responsibility has become much wider than the past by adding topics such as the environment, human rights, labor standards and anti-corruption. Theories of corporate social responsibility can be expressed in the theory of legitimacy, the theory of the group of stakeholders, and the theory of political economy. This study provides an appropriate model for corporate social responsibility audit in terms of social values with the help of multi-criteria decision making. Delphi technique was used to ensure the accuracy of what was considered in the management set and to increase the accuracy of the study. Using the Fuzzy Delphi method, screening was performed to identify the necessary elements for identifying effective indicators in the social responsibility audit process. According to the explanation of the fuzzy Delphi method, a questionnaire was developed in the first stage and distributed among managers. In data analysis, Delphi techniques in Excel software, DataMattel in MATLAB software and network analysis process using Supper Decision software have been used. The results show that the highest impact is for awareness of the rights of citizens and the least impact is for using social media.

Keywords

Main Subjects