Efficiency and Perceptions in Public CSR : An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023. An integrated methodological protocol combines bootstrap Data Envelopment Analysis, Malmquist productivity indices, fixed‐effects panel models, double‐bootstrap inference, double machine learning, and SHAP interpretability. The analysis focuses on contextual factors linked to governance and stakeholder experience, including perceived corruption, digitalisation, and citizen satisfaction. The results show that higher perceived corruption is robustly associated with lower efficiency, while digitalisation and citizen satisfaction are positively associated with efficiency gains, suggesting that they operate as key levers for aligning operational performance with stakeholders' perceptions. The protocol yields territorially differentiated action guidelines, supporting the design of CSR‐oriented public policies that simultaneously enhance efficiency, transparency, and citizen experience in line with the Sustainable Development Goals.