Triple Bottom Line and Multiple Criteria Decision Making Analysis

This book offers a comprehensive compilation of research on the evaluation of the most environmentally and socially responsible financial institutions using a multiple criteria decision-making (MCDM) approach, with a focus on the principles of the Triple Bottom Line (TBL) model.

Contributed by highly esteemed scholars in the field of MCDM/A, the book serves as a distinctive global reference guide that focuses on the examination, quantification, and administration of sustainability in relation to the TBL within a multidimensional framework for decision analysis. It presents the implementation of a set of MCDA techniques addressing challenges in the accounting systems of financial institutions and facilitating the identification of the optimal sustainable option within this domain. It highlights recent advancements in decision-making methodologies, exemplified through practical applications in the financial industry, particularly focusing on sustainability-related subjects. As such, scholars and policymakers will find this book to be a valuable resource.

Presents innovative MCDA models, grounded in the principles of the Triple Bottom Line model Encompasses practical applications, recent advancements, and findings Illustrates the transition to green accounting

Autorentext

Dr. Konstantina Ragazou is Associate Professor of management efficiency, sustainability, and business development at the Department of Management Science and Technology, School of Economic Sciences, University of Western Macedonia (Greece). Her research interests include multicriteria decision aid, decision support systems, agile management, multivariate data analysis, and operational research. She worked for a long time for consultancy companies on large-scale projects prior to her commitment to higher education and research activities. She has authored over 60 papers in journals, chapters in books, and conference proceedings, and is the author/editor of 5 books.

Dr. Constantin Zopounidis is a Professor at the Technical University of Crete (Greece). He has the esteemed position of Honorary Professor within the Department of Economics at the Aristotle University of Thessaloniki (Greece). His research pursuits encompass multiple criteria decision aiding (MCDA) and preference disaggregation, as well as sorting approaches and classification difficulties. In recognition of his notable contributions to the discipline, he was honored with the prestigious Edgeworth-Pareto Award bestowed by the MCDM International Society. He has authored more than 500 scholarly articles in esteemed international publications, as well as contributed to edited volumes and conference proceedings. In addition to his scholarly contributions, he has authored several books and curated edited volumes pertaining to the fields of MCDM, financial engineering and operations research.

Dr. Alexandros Garefalakis is Associate Professor of Accounting at the Department of Business Administration and Tourism, School of Economic Sciences, Hellenic Mediterranean University (Greece). His research pursuits encompass a range of topics, such as multicriteria decision analysis, decision-making, environmental accounting, regression analysis, and operational research. Before his academic career, he has accumulated extensive professional experience in the realm of accounting, having worked for many firms for an extended duration. He has authored over 60 scholarly publications in journals, book chapters, and conference proceedings, and is the author of more than seven books in his field.

Dr. Nikolaos Sariannidis is Professor of Quantitative Methods in Accounting and Finance at the Department of Accounting and Finance, University of Western Macedonia (Greece). He is also Vice Rector Vice-Chancellor for Education Subjects at the University of Western Macedonia (Greece). His research focuses on the analysis of volatility. He has authored over one hundred scholarly publications in journals, monographs, book chapters, and conference proceedings. Additionally, he has edited and authored more than fifteen books on quantitative methods, focusing on accounting, finance, and decision-making.

Inhalt

Triple Bottom Line and Decision Making: An Investigation of the Concept of Confluence.- Multicriteria Decision Analysis: The Hierarchy of Criteria in the Triple Bottom Line Framework.- Environmental, Social and Corporate Governance Factors toward a green finance framework.- ESG factors impact European eco-financial institution selection: a TOPSIS and entropy research.- Controversies surrounding anti-competition and anti-corruption policies in Europe's banking sector: assessing ESG aspects using the entropy weight-TOPSIS model.- A New Paradigm in Long-Term Sustainability: The Quadruple Bottom Line Framework as an Alternative to the Triple Bottom Line.