摘要 : This paper contributes to research on the corporate social responsibility (CSR) field and the inefficiency measurement of firms by proposing a new method for evaluating inefficiency accounting for firms' CSR activities. The new ap... 展开 This paper contributes to research on the corporate social responsibility (CSR) field and the inefficiency measurement of firms by proposing a new method for evaluating inefficiency accounting for firms' CSR activities. The new approach considers the imprecise nature of CSR data through the fuzzy data envel-opment analysis (FDEA) method and further extends it by allowing for the dynamic interdependence of firms' production decisions through adjustment costs, related to firms investments. In addition, the new method deals with zero or negative values for inputs and/or outputs of the data. The empirical appli-cation used in this paper considers a dataset of CSR activities of European firms for three industries (capital, consumption, and other) over the period 2014-2016. Two main results are found with this data. First, the study shows that fuzzy dynamic inefficiencies tend to be lower than these obtained from the conventional crisp evaluation of inefficiency. Second, the study finds some differences in dynamic inef-ficiencies at distinct levels of fuzziness. Overall, the results seem to confirm that the usage of dynamic fuzzy methodology adds some value to the standard crisp approach.(c) 2022 Elsevier B.V. All rights reserved. 收起