基于集对分析的交通运输行业企业社会责任组合评价研究

Research on Corporate Social Responsibility Evaluation of Transportation Industry Based on Set Pair Analysis

本文以国际上普遍认可的国际标准化组织ISO26000、全球报告倡议组织G4的企业社会责任理论为基础,通过国内外经典文献的梳理,结合企业履行社会责任的实践,构建了包含环境、经济贡献等在内的7个准则层以及包含了客户投诉处理率51个评价指标的评价体系,以63家上市的交通运输行业企业为研究对象,通过集对分析方法对变异系数、指标难度以及熵权法三种单一赋权方法进行组合,建立企业社会责任的评价模型。本文的创新与特色:一是通过指标得分计算被评价企业与63个名次对应标准分值的同一度,并选取同一度均值的峰值确定企业排名,将变异系数法、指标难度法及熵权法三种单一赋权方法的结果进行组合,得到唯一的企业社会责任排名结果,完善了不同单一赋权方法结果不一致的问题。二是通过数据处理前的Kendall检验对单一评价方法进行一致性判断,通过数据处理后的Spearman检验对结果的一致性进行二次检验,保证了组合评价结果的准确性,解决了单一评价之后直接组合数据导致数据无说服力的问题。实证结果表明,7个准则层中社区发展和人权两方面的表现最佳,在公平运营上表现最差;9个子行业中公路运输业与高速运输业表现较差。

Based on International Standard Organization ISO 26000 and Global Reporting Initiative G4 as well as corporate social responsibility practice,this paper constructs 7 criteria layers including environment and economic contribution,and an evaluation system of 51 indexes through the review of the domestic and international classic literature,including"handling rate of customer complaint"and so on.Taking 63 listed transportation enterprises as the research object,this paper constructs the evaluation model of corporate social responsibility through set-pair analysis model combining three kinds of single-weighting methods:variation coefficient,index difficulty and entropy method.The innovation and features of this paper are reflected in two aspects.First,through the index score calculated by the rating of enterprises with a specific rankings,we select the same average peak value to determine business rankings and combine the results of the three single-weighting methods:variation coefficient,index difficulty method and entropy method to obtain the only CSR ranking result,thus solving the problem of inconsistent results of different single weighting methods.Second,to ensure the accuracy of combined evaluation results,we judge the consistency of the single evaluation method by the Kendall test before data processing and the second consistency check by the spearman test after data processing,thus solving the problem of uncoordinated data by combining data directly after a single evaluation.The empirical results show that transportation industry performs best in terms of both community development and human rights performance,and the worst in terms of fair operation.The road transport industry and among the nine sub-sectors,the high-speed transport industry performs poorly.