摘要：Corporate sector and companies have recognized the importance of implementation of strategy of corporate social responsibility in order to increase the company's image and responsibility towards society and the communities where they operate. Multinational companies in their everyday activities and operations pay more attention to sustainable models of corporate social responsibility. The focus of this paper is to identify the indicators of corporate social responsibility and to rank companies according to the indicators. Proposed framework for evaluation and ranking is based on the SWARA and the ARAS methods. The usability and efficiency of the proposed framework is shown on an illustrative example.
关键词：corporate social responsibility; CSR indicators; CSR dimensions; SWARA; ARAS; ; MCDM ; * Corresponding author: darjankarabasevic@gmail.com ; DOI:10.5937/sjm11-7877 ; Serbian ; Journal ; of ; Management ; Serbian Journal of Management 11 (1) (2016) 43 - 53 ; www.sjm06.com ; var currentpos;timer; function initialize() { timer=setInterval("scrollwindow()";10);} function sc(){clearInterval(timer); }function scrollwindow() { currentpos=document.body.scrollTop; window.scroll(0;++currentpos); if (currentpos != document.body.scrollTop) sc();} document.onmousedown=scdocument.ondblclick=initialize leaders; politicians and NGOs (Dyllick & ; Hockerts; 2002). ; For organizations; it was a challenge to ; simultaneously improve social and human ; welfare while reducing ecological impact ; and ensuring the effective achievement of ; organizational objectives (Sharma & Ruud; ; 2003). Environmental protection ; (Shrivastava; 1995) or social responsibility ; of an organization (Carroll; 1999) may be the ; main focus of corporation's sustainability; ; but it also may expanded to integrate ; corporate economic activities with ; organizational concern about the natural and ; the social environment (Dyllick & Hockerts; ; 2002). Corporate social responsibility is also ; used to describe the integration of social; ; environmental; and economic concerns into ; an organization's culture; decision-making; ; strategy; and operations (Berger et al.; 2007). ; Corporate social responsibility is ; becoming increasingly important parameter ; in evaluation of the company. Inadequate ; rating in terms of social responsibility can ; affect the image of the company; and ; ultimately may affect the operating results of ; the company. If the company is socially ; responsible and nurtures a positive image; it ; means that the company cares about quality ; relationships to employees; partners; ; communities and the natural environment. ; So that social responsibility becomes the ; basis for sustainable development of ; business of each company. ; Commission of the European ; Communities (2002) defines CSR as a ; concept in which companies integrate in its ; business concern for society and the natural ; environment and in interaction with ; stakeholders; on a voluntary basis. The ; European Union outlined that the European ; market should be built on "balanced ; economic growth and price stability; a highly ; competitive social market economy; aiming ; at full employment and social progress; and a ; high level of protection and improvement of ; the quality of the environment" (EU Treaty ; of Lisbon art. 3; 2007). ; In the European Union; environment ; action programs - EAP; have directed the ; development of EU environment policy last ; 40 years. The Sixth Environmental Action ; Program (European Comission; 2010) which ; was in action from 2002 to 2012; focused on ; four priority areas; climate change; ; biodiversity; environment and health; and ; sustainable management of resources and ; wastes. The Sixth EAP accentuated that high ; environmental standards are also an engine ; for innovation and business opportunities; ; and must work to de-couple environmental ; impacts and degradation from economic ; growth: " Business must operate in a more ; eco-efficient way; in other words producing ; the same or more products with less input ; and less waste; and consumption patterns ; have to become more sustainable" ; (Paunkovic; 2014). ; Investigating the definitions of topics in ; corporate social responsibility from certain ; literature we have noted three basic ; dimensions of CSR: social dimension of ; CSR involves operation of CSR towards ; society and community to contribute to a ; better society by being aware of its impact of ; operations on the community; the economic ; dimension of action includes that company ; through CSR operations improve positive ; image that may have impact ultimately on ; profitability; dimension of the natural ; environment (operation of CSR aims that ; company operations take place in the natural ; environment and develop in a sustainable ; way). In addition to operating results and ; financial indicators; the company with CSR ; activities presents itself as socially ; 44 ; D.Karaba.evi. / SJM 11 (1) (2016) 43 - 53
