LAUSR

This study constructs a valid and reliable hierarchical framework for assessing corporate sustainability performance. The traditional fuzzy synthetic method considers neither the causal interrelationships among criteria nor how to construct the hierarchical framework. In addition, previous studies have lacked a resource-based view, and few studies have discussed how to construct a hierarchical structure. Therefore, this study integrates the decision-making trial and evaluation laboratory method, exploratory factor analysis and the fuzzy synthetic method to assess corporate sustainability performance. The overall corporate sustainability assessment results for the Taiwanese textile industry are low because this industry needs to improve in social responsibility. However, the economic perspective performs well. This industry needs to focus on 1. the firm's economic activities; 2. stakeholder management; and 3. operational control aspects. The major causal effect criteria are listed in the discussion section. The contributions of this study are 1. a theoretical model to assess corporate sustainability performance and 2. the hybrid method proposed for this assessment.