A Fuzzy TOPSIS Based Decision-Making Model for the Evaluation of Corporate Social Responsibility Projects

Abstract

Abstract: Corporate social responsibility (CSR) is a concept that has gained increasing importance in recent years and represents individuals and organizations that conduct their activities with awareness of their social, cultural, economic, and environmental responsibilities. Organizations undertake various projects to provide social benefits, but the cost-benefit balance of these projects must be evaluated to ensure the efficient use of limited resources. Because this process involves a complex decision-making problem involving numerous criteria and uncertainties, multi-criteria decision-making methods that can model uncertainties more realistically contribute significantly to the process. In this study, the fuzzy TOPSIS method was used to evaluate CSR projects planned for implementation by a district municipality. Based on a literature review and expert opinions, a decision model was created by identifying ten evaluation criteria and seven alternative projects encompassing the economic, social, environmental, and governance dimensions of CSR. The results indicated that a project aimed at strengthening women's roles in social and economic life through women's cooperatives was prioritized. However, a project based on accessibility but weak sustainability and stakeholder engagement was ranked last. These results highlight the importance of considering social contribution, economic development, and sustainable development goals in the evaluation of CSR projects.

Keywords

• Social responsibility
• corporate social responsibility projects
• sustainability
• decision making
• fuzzy TOPSIS

Kurumsal Sosyal Sorumluluk Projelerinin Değerlendirilmesine Yönelik Bulanık TOPSIS Tabanlı Karar Verme Modeli

Abstract

Özet: Kurumsal sosyal sorumluluk (KSS), son yıllarda giderek önem kazanan ve faaliyetlerini sosyal, kültürel, ekonomik ve çevresel sorumluluklarının bilincinde olarak yürüten birey ve kurumları temsil eden bir kavramdır. Kurumlar, toplumsal fayda sağlamak amacıyla çeşitli projeler yürütürler, ancak sınırlı kaynakların verimli kullanılmasını sağlamak için bu projelerin maliyet-fayda dengesinin değerlendirilmesi gerekir. Çok sayıda kriter ve belirsizliği içeren bu süreç karmaşık bir karar alma problemi olduğundan, belirsizlikleri daha gerçekçi bir şekilde modelleyebilen çok kriterli karar alma yöntemleri sürece önemli katkı sağlar. Bu çalışmada, bir ilçe belediyesi tarafından uygulanması planlanan KSS projelerini değerlendirmek için bulanık TOPSIS yöntemi kullanılmıştır. Literatür taraması ve uzman görüşlerine dayanarak, KSS'nin ekonomik, sosyal, çevresel ve yönetişim boyutlarını kapsayan on değerlendirme kriteri ve yedi alternatif proje belirlenerek bir karar modeli oluşturulmuştur. Sonuçlara göre, kadın kooperatifleri aracılığıyla kadınların sosyal ve ekonomik yaşamdaki rollerini güçlendirmeyi amaçlayan bir projeye öncelik verilmiştir. Ancak, erişilebilirliğe dayalı ancak sürdürülebilirliği ve paydaş katılımı zayıf bir proje son sırada yer almıştır. Bu sonuçlar, KSS projelerinin değerlendirilmesinde toplumsal katkı, ekonomik kalkınma ve sürdürülebilir kalkınma hedeflerinin dikkate alınmasının önemini vurgulamaktadır.

Keywords

• Sosyal sorumluluk
• kurumsal sosyal sorumluluk projeleri
• sürdürülebilirlik
• karar verme
• bulanık TOPSIS

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