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This paper develops the ELiminating Et Choice Translating REality (ELECTRE) method under the generalized environment of complex spherical fuzzy $ N $-soft sets ($ CSFN\mathcal{S}_{f}Ss $) that have distinctive and empirical edge of non-binary parametrization and also indeed overcome the limitations and flaws of existing ELECTRE I methods. We propose an innovatory decision-making technique, namely, $ CSFN\mathcal{S}_{f} $-ELECTRE I method where the data and information are in modern modes. The proposed $ CSFN\mathcal{S}_{f} $-ELECTRE I method enjoys all the distinct and modern attributes of uncertain information which mainly comprises of parameterizations, neutral perspective, multi-valuation and two-dimensional representations. We support the proposed work by a flowchart along with an algorithm and then utilize it to solve the MAGDM problem under $ CSFN\mathcal{S}_{f} $ environment. This novel technique employs the principles of $ CSFN\mathcal{S}_{f} $ concordance and $ CSFN\mathcal{S}_{f} $ discordance sets which are established on score and accuracy functions and engrossed to enjoin the most superior alternative. Ultimately, the decision graph and aggregated outranking Boolean matrix are formulated by merging the outcomes of $ CSFN\mathcal{S}_{f} $ concordance and $ CSFN\mathcal{S}_{f} $ discordance indices which are evaluated through score function and distance measures, respectively. Moreover, linear-ranking order is evaluated which provides linear ordering of decision alternatives. A prime MAGDM problem of poverty alleviation is addressed from socio-economic field that approve the flexibility of the intended approach. We perform a sustaining comparison with another approach (CSF-ELECTRE I approach) to assure the productivity and potency of the proposed methodology. We also provide an allegorical line graph of this comparison that demonstrate the admissibility of the resulting outcomes.

In this paper, we set forth a framework for solving a multiattribute group decision-making (MAGDM) problem, namely, the selection of a firm for participation in a Saudi oil refinery project in Pakistan. This project will prove a key success factor for the economic growth of Pakistan due to its enormous economic impact on the energy sector, industrial development, commerce, transportation, and so on. This multiplicity justifies that several intricate components comprising both intrinsic and external attributes should be adequately evaluated for the selection of such a firm, that is, the formulation of this question as a MAGDM problem. Nonbinary evaluation with two-dimensional ambiguity and uncertainty in the parameters are general concerns in modern literature, and they fit into this problem. Within this context, one of the most superior and amenable theories (complex spherical fuzzy N -soft sets, henceforth C S F N S f S s) shall be used to formulate a new comprehensive method, known as complex spherical fuzzy N -soft-VIKOR (C S F N S f -VIKOR) method. According to the general spirit of the benchmark technique, the normalized Euclidean distances and the weights of the attributes are jointly handled, and as consequence, two main features ("maximum group utility" and "minimum individual regret") are acquired. The coefficient strategy with reference to group utility measure and individual regret measure of opponents are employed for the compromise measure. Armed with this novel tool, we single out the most feasible firm according to the preference order of the alternatives examined by the decision-makers on the subject of linear normalized weights of experts and attributes. Furthermore, a comparative analysis justifies the C S F -VIKOR method, and some results prove its capabilities and validity. Moreover, a sensitivity test certifies the stability of the proposed method. [ABSTRACT FROM AUTHOR]