Abstract
Corporate social responsibility (CSR) has been getting more and more attention from the researchers and the practitioners. Within the domain of CSR, corporate social performance is also being widely studied due to its practical relevance. The focus of this paper is to assess the relative efficiency of 59 Indian central public sector enterprises in undertaking their social responsibilities using data envelopment analysis. The findings indicate that group 1 companies are performing slightly better than the group 2 and group 3 companies as their average efficiency is 45%. The companies can improve their CSR output by better utilisation of their budgets in undertaking impactful work so that they can receive recognition and awards. The paper concludes with relevant implications for the managers by indicating the amount of change required in the outputs and inputs to reach the level of efficiency. The peer group efficient units have also been identified for each inefficient firm to follow their good practices.
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