{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,17]],"date-time":"2025-10-17T19:57:31Z","timestamp":1760731051366},"reference-count":75,"publisher":"World Scientific Pub Co Pte Lt","issue":"04","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Int. J. Info. Tech. Dec. Mak."],"published-print":{"date-parts":[[2018,7]]},"abstract":"<jats:p> Over the last few decades, Corporate Social Responsibility (CSR) disclosures become a powerful driver of overall stakeholders\u2019 development while the relationship between CSR and its performance has provided conflicting results due to the most used intersecting circle representation of assessment of CSR. This study fills an important gap by analyzing the framework of CSR assessment practices on identification of five criteria and 17 indicators encompassing the strategies of accountability, transparency and compliance of CSR. To achieve the goal of CSR, the strategies have been defined in connection with different literatures and quaternary survey for criteria selection, where the criteria are expressed in a fuzzy horizon. This multi-criteria decision-making (MCDM) model has been solved using a fuzzy analytical networking process and balanced scorecard (BSC) method to develop selection strategy and criteria for implementation of CSR. The paper\u2019s outcomes help administrators of corporate sectors, particularly in developing countries, to follow sustainable actions as CSR providers effectively and to gain a significant reasonable advantage. The findings exposed the CSR assessment structure and interrelationships among BSC perspectives\/criteria and indicators on which managers are needed to emphasize to get optimum CSR performance. In this study, the most important strategy and criteria to perform optimum CSR level are as follows: \u201caccountability of CSR project\u201d is the best strategy; \u201cProject team work, incentives, Environmental resources, Communication for motivation, Reporting initiative of stockholders, CSR project with stockholder capital, Strategic governance, Mission sustainability, political role, Human resources\u201d, respectively, are criteria. <\/jats:p>","DOI":"10.1142\/s0219622018500232","type":"journal-article","created":{"date-parts":[[2018,4,11]],"date-time":"2018-04-11T22:20:06Z","timestamp":1523485206000},"page":"1203-1235","source":"Crossref","is-referenced-by-count":10,"title":["Measuring Corporate Social Responsibility Based on Fuzzy Analytic Networking Process-Based Balance Scorecard Model"],"prefix":"10.1142","volume":"17","author":[{"given":"Animesh","family":"Debnath","sequence":"first","affiliation":[{"name":"Department of Economics, Vivekananda Mahavidyalaya, Burdwan (East) 713103, India"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jagannath","family":"Roy","sequence":"additional","affiliation":[{"name":"Department of Mathematics, National Institute of Technology Durgapur, Burdwan 713209, India"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Kajal","family":"Chatterjee","sequence":"additional","affiliation":[{"name":"Department of Mathematics, National Institute of Technology Durgapur, Burdwan 713209, India"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Samarjit","family":"Kar","sequence":"additional","affiliation":[{"name":"Department of Mathematics, National Institute of Technology Durgapur, Burdwan 713209, India"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"219","published-online":{"date-parts":[[2018,7,27]]},"reference":[{"key":"S0219622018500232BIB001","doi-asserted-by":"publisher","DOI":"10.1016\/0361-3682(80)90017-3"},{"key":"S0219622018500232BIB002","doi-asserted-by":"publisher","DOI":"10.1016\/j.jwb.2015.08.010"},{"key":"S0219622018500232BIB004","doi-asserted-by":"publisher","DOI":"10.1108\/IJLMA-05-2013-0021"},{"key":"S0219622018500232BIB005","doi-asserted-by":"publisher","DOI":"10.1108\/17471111111141486"},{"key":"S0219622018500232BIB006","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-8683.2010.00843.x"},{"key":"S0219622018500232BIB007","doi-asserted-by":"publisher","DOI":"10.1016\/j.sbspro.2012.09.1047"},{"key":"S0219622018500232BIB008","doi-asserted-by":"publisher","DOI":"10.1016\/S0304-3894(01)00260-6"},{"key":"S0219622018500232BIB009","first-page":"143","volume":"160","author":"Lovo S.","year":"2014","journal-title":"Grantham Research Institute on Climate Change the Environment"},{"key":"S0219622018500232BIB010","doi-asserted-by":"publisher","DOI":"10.1016\/j.eswa.2012.07.028"},{"key":"S0219622018500232BIB011","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2015.12.005"},{"key":"S0219622018500232BIB012","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2014.02.054"},{"key":"S0219622018500232BIB013","doi-asserted-by":"publisher","DOI":"10.1205\/095758203770224342"},{"key":"S0219622018500232BIB014","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2013.06.046"},{"key":"S0219622018500232BIB015","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2013.05.040"},{"key":"S0219622018500232BIB016","doi-asserted-by":"publisher","DOI":"10.1016\/j.cirpj.2012.10.006"},{"key":"S0219622018500232BIB017","doi-asserted-by":"publisher","DOI":"10.1016\/j.techfore.2016.07.008"},{"key":"S0219622018500232BIB018","first-page":"69","volume":"28","author":"Pinero C. 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