EVALUATING ESG CORPORATE PERFORMANCE USING A NEW NEUTROSOPHIC AHP-TOPSIS BASED APPROACH

Corporate sustainability reports’ credibility of environmental, social, and governance (ESG) information has received a significant focus attention in the businesses landscape. Over last years, various methodologies multicriteria approaches have been developed to assess ESG performance companies. To consider uncertainty that arises from imprecision subjectivity evaluating criteria, this paper proposes develop novel hybrid methodology combines AHP TOPSIS techniques under neutrosophic environment. We test suggested proposal through real case study leading companies oil gas industry. Moreover, we conduct sensitivity analysis for any discrepancies ranking due using different fuzzy numbers weighting vectors.