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Relationships Between Stakeholders And Reports Using Fuzzy Relations

Author

Listed:
  • Paula A. D’Onofrio

    (University of Buenos Aires, School of Business and Economics, Córdoba 2122 (1120) CABA, Argentina)

  • Inés García Fronti

    (University of Buenos Aires, School of Business and Economics, Córdoba 2122 (1120) CABA, Argentina)

Abstract

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

Suggested Citation

  • Paula A. D’Onofrio & Inés García Fronti, 2013. "Relationships Between Stakeholders And Reports Using Fuzzy Relations," Fuzzy Economic Review, International Association for Fuzzy-set Management and Economy (SIGEF), vol. 0(2), pages 33-44, November.
  • Handle: RePEc:fzy:fuzeco:v:xviii:y:2013:i:2:p:33-44
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    Cited by:

    1. Andrey Novoselov & Ivan Potravnyy & IRINA NOVOSELOVA & Katherine Yeshia Chavez Ferreyra, 2018. "The Mechanism to Implement Environmental Investment Projects on the Basis of Equity Financing," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(4), pages 1488-1497.

    More about this item

    Keywords

    social and environmental reports; affinities theory; fuzzy relations; behavior of fuzzy relations;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • Q2 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation

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