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Abstract

This study presents a structured decision-making framework to evaluate and prioritize corporate sustainability actions under the triple bottom line, encompassing economic performance, social value, and environmental responsibility. First, we use fuzzy analytic hierarchy process to determine the relative importance of sub-criteria across TBL dimensions based on expert judgments and selection. Second, we use quality function deployment to translate those weighted priorities into ranked indicators by the house of quality. Finally, using natural language processing, we employ BERT semantic similarity models and assess the alignment between the model’s recommended actions and actual corporate sustainability disclosures across 10 publicly listed companies. The integrated framework enables a systematic comparison between ideal strategic priorities and practical implementation. By aggregating expert-derived priorities and disclosure-based alignment, the model provides a quantitative basis for benchmarking firms and identifying gaps between intention and action. This approach offers a replicable, data-driven method for evaluating corporate sustainability strategies within the TBL structure.

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Company / organization
Title
Application of FAHP–QFD–NLP Hybrid Decision Model in Assessment of Priority Strategies of Corporate Sustainability
Author
Huang, Yin-Yin 1 ; Lin, Tsai-Sung 2 ; Pan, Jingchao 3 ; Nguyen, Minh T. N. 4 ; Tsaur, Ruey-Chyn 2 

 Nanchang Vocational University, School of Economics and Management, Nanchang City, China 
 Tamkang University, Department of Management Sciences, New Taipei City, Taiwan (GRID:grid.264580.d) (ISNI:0000 0004 1937 1055) 
 Jiujiang Polytechnic University of Science and Technology, Gongqing City, China (GRID:grid.264580.d) 
 University of Economics and Law, Vietnam National University HCM, Faculty of Business Administration, Ho Chi Minh City, Vietnam (GRID:grid.264580.d) 
Volume
18
Issue
1
Pages
297
Publication year
2025
Publication date
Dec 2025
Publisher
Springer Nature B.V.
Place of publication
Abingdon
Country of publication
Netherlands
ISSN
18756891
e-ISSN
18756883
Source type
Scholarly Journal
Language of publication
English
Document type
Journal Article
Publication history
 
 
Online publication date
2025-11-17
Milestone dates
2025-10-15 (Registration); 2025-07-31 (Received); 2025-10-15 (Accepted); 2025-10-08 (Rev-Recd)
Publication history
 
 
   First posting date
17 Nov 2025
ProQuest document ID
3272862200
Document URL
https://www.proquest.com/scholarly-journals/application-fahp-qfd-nlp-hybrid-decision-model/docview/3272862200/se-2?accountid=208611
Copyright
© The Author(s) 2025. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.
Last updated
2025-11-19
Database
ProQuest One Academic