Evaluating corporate social responsibility using entropy weight and grey relation analysis

Document Type : Original Article

Authors

1 Lecturer at Mazandaran University, Mazandaran, Iran

2 PhD student of Accounting,Babol Branch, Islamic Azad University, Babol. Iran

3 Instructor of Allameh Mohaddes Noori, and Tax expert of the country tax organization, Iran.

Abstract

The aim of this study, corporate social responsibility performance evaluation using gray relational analysis of entropy weight in the companies listed in Tehran stock Exchange. In this study seeks to measure the relative weight of corporate social responsibility performance using variables (shareholder, customers, employees, society and public bodies) have been made. Then, based on the results of gray relational analysis in our company. The results of this research show that many companies have outperformed the disclosure of social responsibility.

Keywords

Accounting and Auditing Research
Volume 9, Issue 35
October 2017
Pages 145-164

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