Corporate social responsibility programs choice and costs assessment in the airline industry—A hybrid model

Corporate social responsibility programs choice and costs assessment in the airline industry—A hybrid model

Journal: Air Transport Management

Author: Wen-Hsien Tsai, Jui-Ling Hsu

Published: 2008

Abstract

Corporate social responsibility (CSR) has taken an increasingly important role in business. Here we develop a technique for operationalizing CSR programs for air transportation within the context of limited physical resources. A hybrid model for selection and costs assessment is proposed to address inter-relationships among CSR criteria using trial and evaluation laboratory methods, analytical network processes and zero–one goal programming. The activity-based costing approach is applied to estimate costs of the chosen programs and an example looking at China Airlines is presented.

Keywords: Corporate social responsibility, Analytic network process, Zero-one goal programming, Activity-based costing

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