A multi-attribute utility model for generating a sustainability index in the banking sector

被引:50
作者
Rebai, Sonia [1 ]
Azaiez, Mohamed Naceur [2 ]
Saidane, Dhafer [3 ,4 ]
机构
[1] Univ Tunis, Inst Super Gest, BESTMOD, Tunis, Tunisia
[2] Univ Tunis, Tunis Business Sch, ARBRE, Tunis, Tunisia
[3] Univ Lille Nord de France, Lille, France
[4] Univ Lille 3, Skema Business Sch, F-59653 Villeneuve Dascq, France
关键词
Sustainability; Sustainable banking; Multi-attribute utility theory; AHP; Performance; CORPORATE SOCIAL-RESPONSIBILITY; FINANCIAL INSTITUTIONS; PERFORMANCE; EFFICIENCY;
D O I
10.1016/j.jclepro.2015.10.129
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
The study develops a performance evaluation model for banking while integrating sustainability. This model is based on a multi-attribute utility approach. It accounts for the interests of the various banks' stakeholders in a win-win paradigm. In addition, it yields a global measure of performance as an indication of a bank's sustainability degree, referred to as banking sustainability performance index. This index may constitute a basis for ranking banks. Further, the model may constitute a bridge between the assessment types of financial and extra-financial rating agencies. It can also be seen as a measuring tool that complements the emerging trend of integrated reporting. A real application is performed on three French banks. (C) 2015 Elsevier Ltd. All rights reserved.
引用
收藏
页码:835 / 849
页数:15
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