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The strengthening of corporate governance based on applied fuzzy logic
Corporate Social Responsibility and Environmental Management ( IF 8.464 ) Pub Date : 2022-05-27 , DOI: 10.1002/csr.2322
Luciano Barcellos‐Paula 1, 2 , Carlos Agüero Olivos 1, 2
Affiliation  

Despite advances in research on corporate governance, there are still knowledge gaps. The article aims to broaden the debate on strengthening corporate governance and propose a tool to facilitate decision-making. The research is novel because of the engagement of 117 master's students from a business school, contributing to competency-based learning on Good Corporate Governance (GCG). This is applied research with the explanatory objective and quantitative approach through modeling and simulation. The OWA Operator assesses GCG principles' adequacy and reveals a ranking of 28 enterprises listed on the Lima Stock Exchange in corporate governance, increasing transparency and reducing risks. The results indicate that six enterprises would be solid in the GCG, and the corporate governance should consider strategic capability, fair dealing, transparency, and good social responsibility practices. The main contributions are reducing the identified knowledge gaps and proposing actions to strengthen governance. The authors suggest promising lines of research.

中文翻译:

基于应用模糊逻辑的公司治理强化

尽管公司治理研究取得了进展,但仍然存在知识差距。本文旨在扩大关于加强公司治理的辩论,并提出一个促进决策制定的工具。这项研究之所以新颖,是因为来自商学院的 117 名硕士生参与其中,有助于基于能力的良好公司治理 (GCG) 学习。这是通过建模和模拟以解释性目标和定量方法进行的应用研究。OWA 运营商评估 GCG 原则的充分性,并公布在利马证券交易所上市的 28 家企业在公司治理、提高透明度和降低风险方面的排名。结果表明,6家企业在GCG中较为稳固,公司治理应考虑战略能力、公平交易、透明度和良好的社会责任实践。主要贡献是缩小已识别的知识差距并提出加强治理的行动。作者提出了有希望的研究方向。
更新日期:2022-05-27
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