<![CDATA[Corporate social responsibility (CSR) in tourism is linked to poverty alleviation, yet outcomes vary widely. This study investigates how operational efficiency influences poverty alleviation in tourism-based CSR and examines the mediating role of Sustainable Development Goals (SDGs) implementation. The research integrates Data Envelopment Analysis (DEA) and Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate 87 tourism-related CSR programs in Indonesia, supported by survey data from 285 stakeholders. DEA results show moderate technical efficiency (average 78.34%) with scale inefficiencies; 43.7% of programs operate under increasing returns to scale. PLS-SEM indicates that operational efficiency positively affects poverty alleviation, with SDG implementation mediating 36.4–39.2% of this relationship. The efficiency–outcome link is strongest for programs under increasing returns to scale. Findings suggest that aligning CSR efficiency with appropriate scale configurations and SDG integration enhances poverty reduction. This study offers a replicable framework for assessing CSR performance and practical insights for optimizing tourism-based CSR initiatives.]]>
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