This study attempts to contribute to tourism scholarship by introducing a new methodological approach to analyze the relationship between corporate social responsibility and operational efficiency of tourism enterprises. Leveraging the entropy-weighted TOPSIS method and stochastic frontier analysis to measure corporate social performance and operational efficiency, this study employs the necessary condition analysis approach to identify which key factors within corporate social performance are indispensable conditions for influencing firm value. Empirical results indicate that among the six specific dimensions of corporate social performance, only social responsibility emerges as a necessary condition affecting the operational efficiency of tourism enterprises. Bottleneck table analysis indicates that for operational efficiency levels below 20%, there is no bottleneck level for social responsibility performance. While when reaching a 100% operational efficiency level, corporate social performance also needs to reach 100%. The findings could help tourism enterprises to strategically identify core stakeholders and design targeted investment strategies.