DOI: https://doi.org/10.15587/2313-8416.2015.38067

The role of dea in csr efficiency evaluation

Tetiana Botsian, Olga Karpiuk

Abstract


Measuring CSR has been widely discussed as a problematic issue in business literature. The main reason is its importance for companies’ reputation, stakeholders’ valuations and academic research. This paper provides an introduction to the problem of measuring CSR (corporate social responsibility) activity effectiveness. The main purpose of it is to apply a non-parametric DEA (Data Envelopment Analysis) methodology for measuring CSR performance taking in accounts specified inputs and output of social business activity


Keywords


CSR efficiency; corporate social responsibility; Data Envelopment Analysis; CSR input factors; CSR output factors; efficiency estimation; frontier analysis

Full Text:

PDF

References


Aristovnik A. Seljak J., Mencinger J. (2013). Relative efficiency of police directorates in Slovenia.A non-parametric analysis Expert Systems with Applications, 40 (2), 820–827. doi: 10.1016/j.eswa.2012.08.027

Botsian, T. V. (2014). Utylitarystyczne podejście do oceny moralności społecznej odpowiedzialności biznesu. Proceding of 11th international Conference of Young Scientists “Economic and social development of Ukraine in the twentieth century: a national vision and challenges of globalization”. Ternopil (Ukraine), 211–213.

Botsian, T. V. (2014). Data envelopment analysis in the CSR efficiency measurement (case study). Proceding of international Conference “Prospects for the accounting, control and analysis in the context of European integration”. Odessa (Ukraine), 201.

Banker, R. D., Charnes, A., Cooper, W. W. (1984). Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis . Management Science, 30 (9), 1078–1092. doi: 10.1287/mnsc.30.9.1078

Charnes, A., W. Cooper, Rhodes, E. (1978). Measuring the efficiency of decision-making units. European Journal of Operational Research, 2 (6), 429–444. doi: 10.1016/0377-2217(78)90138-8

Daraio, C., Simar, L. (2005). Introducing environmental variables in nonparametric frontier models: a probabilistic approach. Journal of Productivity Analysis, 24 (1), 93–121. doi: 10.1007/s11123-005-3042-8

Vitaliano, D. F., Gregory, P. S. (2006). Special issue on Corporate Social Responsibility (CSR) and Economic Performance. Journal of Productivity Analysis, 26 (3), 235–244. doi: http://www.jstor.org/stable/41770250

Emrouznejad, A., Parker, B., Tavares, G. (2008). Evaluation of research in efficiency and productivity: a survey and analysis of the first 30 years of scholarly literature in DEA. Journal of Socio-Economics Planning Science, 42 (3), 151–157. doi: 10.1016/j.seps.2007.07.002

Kuntz, L., Scholtes, S., Vera, A. (2007). Incorporating Efficiency in Hospital Capacity Planning in Germany. The European Journal of Health Economics, 8 (3), 213–223. doi: 10.1007/s10198-006-0021-6

Lissitsa, A., Babiéceva, T. (2003). Analiz obolochki dannikh (DEA) – sovremennaya metodika opredeleniya effectivnosti [Analyz shell data (DEA) - Modern Methods of definitions of the effectiveness of production]. Institute of Agricultural Development in Central and Eastern Europe, 50. Available at: http://nbn-resolving.de/urn:nbn:de:gbv:3:2-23263

Manescu, C. (2010). Economic Implication of Corporate Social Responsibility and Responsible Investments. University of Gothenburg (Sweden), 14.

Manescu, C., Staricad, C. (2010). Do Corporate Social Responsibility scores explain profitability? A case study on the publishers of the Dow Jones Sustainability Indexes. In Economic Implications of Corporate Social Responsibility and Responsible Investments, University of Gothenburg (Sweden), 125.

Waddock, S. A., Graves, S. B. (1997). The Corporate Social Performance- Financial Performance Link. Strategic Management Journal, 18 (4), 303–319. doi: 10.1002/(sici)1097-0266(199704)18:4<303::aid-smj869>3.0.co;2-g


GOST Style Citations


1. Aristovnik A. Relative efficiency of police directorates in Slovenia [Text] / A. Aristovnik, J. Seljak, J. Mencinger // A non-parametric analysis Expert Systems with Applications. – 2013. – Vol. 40, Issue 2 – P. 820–827. doi: 10.1016/j.eswa.2012.08.027 

2. Botsian, T. V. Utylitarystyczne podejście do oceny moralności społecznej odpowiedzialności biznesu [Text] / T. V. Botsian // Economichnii ta socialnii rozvitok Ukrainu v ХХІ stolitti: natcionalna viziya ta vikliki globalizatcii. Proceding of 11th international Conference of Young Scientists “Economic and social development of Ukraine in the twentieth century: a national vision and challenges of globalization”. – Ternopil (Ukraine), 2014 – P. 211–213.

3. Botsian, T. V. Data envelopment analysis in the CSR efficiency measurement (case study) [Text] / T. V. Botsian // Proceding of international Conference “Prospects for the accounting, control and analysis in the context of European integration”. – 2014. – P. 201.

4. Banker, R. D. Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis [Text] / R. D. Banker, A. Charnes, W.W. Cooper // Management Science. – 1984. – Vol. 30, Issue 9. – P. 1078–1092. doi: 10.1287/mnsc.30.9.1078 

5. Charnes, A. Measuring the efficiency of decision-making units [Text] / A. Charnes, W. Cooper, E. Rhodes // European Journal of Operational Research. – 1978. – Vol. 2, Issue 6. – P. 429–444. doi: 10.1016/0377-2217(78)90138-8 

6. Daraio, C. Introducing environmental variables in nonparametric frontier models: a probabilistic approach [Text] / C. Daraio, L. Simar // Journal of Productivity Analysis. – 2005. – Vol. 24, Issue 1. – P. 93–121. doi: 10.1007/s11123-005-3042-8 

7. Vitaliano, F. D. Special issue on Corporate Social Responsibility (CSR) and Economic Performance [Text] / F. D. Vitaliano, P. S. Gregory // Journal of Productivity Analysis. – 2006. – Vol. 26, Issue 3 – P. 235–244. Available at: http://www.jstor.org/stable/41770250

8. Emrouznejad, A. Evaluation of research in efficiency and productivity: a survey and analysis of the first 30 years of scholarly literature in DEA [Text] / A. Emrouznejad, B. Parker, G. Tavares // Journal of Socio-Economics Planning Science. – 2008. – Vol. 42, Issue 3. – P. 151–157. doi: 10.1016/j.seps.2007.07.002 

9. Kuntz, L. Incorporating Efficiency in Hospital Capacity Planning in Germany [Text] / L. Kuntz, S. Scholtes, A. Vera // The European Journal of Health Economics. – 2007. – Vol. 8, Issue 3. – P. 213–223. doi: 10.1007/s10198-006-0021-6 

10. Lissitsa, A. Analiz obolochki dannyh (DEA) – sovremennaja metodika opredelenija jeffektivnosti proizvodstva [Текст] / A. Lissitsa, T. Babiéceva // Institute of Agricultural Development in Central and Eastern Europe. – 2003. – Vol. 50. Available at: http://nbn-resolving.de/urn:nbn:de:gbv:3:2-23263

11. Manescu, C. Economic Implication of Corporate Social Responsibility and Responsible Investments [Text] / C. Manescu // University of Gothenburg, Sweden. – 2010. – 14 p.

12. Manescu, C. Do Corporate Social Responsibility scores explain profitability? A case study on the publishers of the Dow Jones Sustainability Indexes. In Economic Implications of Corporate Social Responsibility and Responsible Investments [Text] / C. Manescu, C. Staricad. – Sweden: University of Gothenburg, 2010. – 125 p.

13. Waddock, S. A. The Corporate Social Performance- Financial Performance Link [Text] / S. A Waddock, S. B. Graves // Strategic Management Journal. – 1997. –Vol. 18, Issue 4. – P. 303–319. doi: 10.1002/(sici)1097-0266(199704)18:4<303::aid-smj869>3.0.co;2-g 







Copyright (c) 2015 Tetiana Botsian, Olga Karpiuk

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN 2313-8416 (Online), ISSN 2313-6286 (Print)