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.
- Activity-based costing
- Analytic network process
- Corporate social responsibility
- Zero-one goal programming