Relationships between Stakeholders and Reports Using Fuzzy Relations

By D'Onofrio, Paula A.; Fronti, Inés García | Fuzzy Economic Review, November 2013 | Go to article overview

Relationships between Stakeholders and Reports Using Fuzzy Relations


D'Onofrio, Paula A., Fronti, Inés García, Fuzzy Economic Review


The main parameter of the concept of corporate social responsibility is to consider the expectations of different stakeholders (employees, partners, customers, local communities, the environment, shareholders, vendors, etc.) regarding the behavior of companies. Even if a relatively homogeneous group is selected, as in this paper, differences are seen when establishing preference levels. These discrepancies are inherent to individuals based on their interests, which may be affected by both concrete and subjective circumstances.

This paper is divided into two parts. The first part consists in segmenting preferences of users from the agribusiness sector with respect to social and environmental accounting information. Then, based on this prior task, we will try to determine which standard reports relating to social and environmental information meet to a greater extent these users' needs. This will be done using fuzzy incidence matrices. Through the max-min composition of matrices, a relation matrix of users and the chance of meeting their information needs according to the standard reports considered for this work is produced. This paper has sought to address the preferences of users of social and environmental information through a scientific methodology, trying to group users by means of the affinities theory. We believe this proposal may help identify similar stakeholders in the future, so as to schedule interviews, establish common patterns and be able to prepare reports meeting their needs, or, as in the case proposed, use existing reporting models.

Keywords: social and environmental reports, affinities theory, fuzzy relations, behavior of fuzzy relations

JEL Classification: M41, M49, Q2

(ProQuest: ... denotes formulae omitted.)

1. INTRODUCTION

If we adopt the concept of corporate social responsibility which states that the main parameter is to consider the expectations of different stakeholders (employees, partners, customers, local communities, the environment, shareholders, vendors, etc.) regarding the behavior of companies (AVINA, 2004), we will find there is no single model meeting these needs. As social responsibility is increasingly becoming a part of corporate strategic planning and daily transactions, leaders and workers must make business decisions based on criteria which are additional to the ones traditionally considered. Traditional models of corporate behavior, strategic management or, even, business ethics do not always provide adequate tools to manage companies in this new scenario.

Within this approach to social responsibility, there emerges the stakeholder theory, for which social information is submitted by entities because there is a numerous group of social agents who are interested in this information and in the entity's operation. Wthout their support, whether explicit or implied, the very existence of the company would be jeopardized (www.5campus.com).

This paper is divided into two parts. The first part consists in segmenting preferences of users with an interest in social and environmental accounting information. Since the objective is to apply fuzzy set tools, although we will be based on information gathered from a survey among agronomy professionals, the number of users selected corresponds to a sample that facilitates the construction of the users' preferences fuzzy matrix (Lazzari L. et al., 1994, p. 69).

Then, based on this prior task, we will try to determine which standard reports relating to social and environmental information meet users' needs to a greater extent. This will be done by creating another fuzzy incidence matrix.

Through the max-min composition (Lazzari L. et al., 1994, p. 56) of both matrices, a matrix of users and the chance of meeting their information needs according to the standard reports considered for this work is obtained

2. USERS' PREFERENCES MATRIX

Wth the information gathered from a survey, a rectangular fuzzy matrix R is constructed, where rows, u, are the selected users and columns, n, are certain preferences with respect to social and environmental information users consider useful for companies to report. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Note: primary sources have slightly different requirements for citation. Please see these guidelines for more information.

Cited article

Relationships between Stakeholders and Reports Using Fuzzy Relations
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen
Items saved from this article
  • Highlights & Notes
  • Citations
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Search by... Author
    Show... All Results Primary Sources Peer-reviewed

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.