A novel IFN-CSM-CoCoSo approach for multiple-attribute group decision-making with intuitionistic fuzzy sets: An application in assessing corporate social responsibility performance

Abstract

With the rapid growth of the economy, enterprises have encountered a series of problems while pursuing economic benefits, such as food safety and environmental pollution issues, resource shortages and energy consumption issues, which affect the sustainable development of enterprises. Establishing a corporate performance evaluation system from the perspective of social responsibility, based on stakeholder theory and the importance of overall goals reflected in the weight of social responsibility indicators, is a very effective measure to achieve corporate social responsibility (CSR) goals through CSR motivation and stakeholders. The performance evaluation of CSR from the perspective of environmental accounting is a MAGDM. Recently, the CoCoSo technique and cosine similarity measure (CSM) technique was utilized to conduct the MAGDM. The intuitionistic fuzzy sets (IFSs) are utilized as a technique for conducting uncertain information during the performance evaluation of CSR from the perspective of environmental accounting. In this study, the intuitionistic fuzzy CoCoSo based on the CSM (IFN-CSM-CoCoSo) technique is built for MAGDM with IFSs. Finally, a numerical example for performance evaluation of CSR from the perspective of environmental accounting is conducted to verify the IFN-CSM-CoCoSo technique.