Rozszerzenie pomiaru nieefektywności przedsiębiorstw uwzględniając społeczną 
odpowiedzialność biznesu: Podejście dynamicznej fuzzy Data Envelopment Analysis*  
[Enhancing the measurement of firm inefficiency accounting for corporate social 
responsibility: A dynamic Data Envelopment Analysis fuzzy approach]

Magdalena Kapelko (Katedra Logistyki, UE Wrocław)


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 envelopment 
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 application 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 
inefficiencies 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.


* Joint work with: Juan Aparicio & Lidia Ortiz (Center of Operations Research, 
Miguel Hernandez University of Elche, Spain)