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

Wen Hsien Tsai, Jui Ling Hsu

Research output: Contribution to journalArticlepeer-review

76 Scopus citations

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.

Original languageEnglish
Pages (from-to)188-196
Number of pages9
JournalJournal of Air Transport Management
Volume14
Issue number4
DOIs
StatePublished - Jul 2008

Keywords

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

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