A multi-attribute utility model for generating a sustainability index in the banking sector
Sonia Rebai
, Mohamed Naceur Azaiez
,
2016, Journal of Cleaner Production, 113, pp.835-849
Résumé
The study develops a performance evaluation model for banking while integrating sustainability. This model is based on a multi-attribute utility approach. It accounts for the interests of the various banks' stakeholders in a win–win paradigm. In addition, it yields a global measure of performance as an indication of a bank's sustainability degree, referred to as banking sustainability performance index. This index may constitute a basis for ranking banks. Further, the model may constitute a bridge between the assessment types of financial and extra-financial rating agencies. It can also be seen as a measuring tool that complements the emerging trend of integrated reporting. A real application is performed on three French banks.