Vizja Press&IT www.ce.vizja.pl 259The purpose of this paper is to examine the hypothesis that the efficiency of Spanish tourism regions for the period 2005-2013 is determined by a group of contextual variables. In contrast with monitoring reports based on descriptive methods, this paper uses the Data Envelopment Analysis (DEA) bootstrap semiparametric procedure to investigate efficiency determinants. An innovative analysis addresses the problem of the stability of efficiency estimates of random changes in the isolated exogenous variables. The statistical significance of the potential attractors can offer a tool for strategic decisions, and no previous work compares the stability analysis results to the estimates derived from the two-stage algorithm. The model appropriately fits the data, with all the coefficients being of the correct sign and statistically significant. Hence, the fact that the exogenous variables influence the hypothesis is confirmed by the results, and the stability analysis helps to verify the significance of each variable. We also extend the traditional DEA analysis by exploring efficiency and productivity changes using the slacks-based measure (SBM) model and the bootstrapped Malmquist index approach to obtain total productivity growth estimates. IntroductionThe Spanish-European tourism industry has recently experienced some of the most challenging times in its

This article examines the relationship between the concepts of efficiency and corporate social responsibility (CSR). The main aim is to discuss if CSR policy has an effective influence which leads to a high degree of technical efficiency. Accordingly, the image projected to society should be strengthened. Under this scenario, an equivalent level of confidence in the public sector should be expected. Otherwise public decision‐makers should reformulate their SR strategy, since the impact would not only be economic but would also lead to a negative externality in relation to the image that the sector projects to society. Accordingly, a case study for the Defence sector in Spain is part of this article. Given a set of discretionary variables, the Spanish Defence Delegations efficiency for the 2015–2017 period is assessed by means of data envelopment analysis technique. A bootstrap procedure is used to eliminate the bias of the estimates and obtain a robust ranking. The results show that efficient management does not have the expected positive effect on the Army's corporate reputation as measured by the image perceived by the stakeholders. Implications for practice and limitations of this study conclude the article.

This article extends preliminary research with the aim of examining to what extent stakeholder engagement can lead to unfavorable outcomes in terms of corporate social reputation. A favorable perceived stakeholder image, does not necessarily lead to a positive reputation outcome. To evaluate this conceptual rupture, applied to the Defense sector, the use of two-stage double bootstrap efficiency determinants, and stability analysis is proposed. The statistical significance of a group of exogenous factors implies that part of the observed performance is due to the environment. Their influence can either enhance or weaken reputation. In any case, knowledge of the underlying operating environment offers an opportunity for strategic action in Corporate Social Responsibility policy. The results show a statistically significant relationship of all the exogenous variables considered in each of the years. The most relevant result indicates a drag effect of stakeholders' perceptions on public institutions through perceived corruption.

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