| Variables | β | STD Error | Sig. |
| Constant | 1.287 | 0.097 | 0.000 |
| Charity CSR | 0.363 | 0.044 | 0.000 |
| Ethical CSR | −0.232 | 0.057 | 0.000 |
| Environmental CSR | 0.463 | 0.051 | 0.000 |
| R2 | 0.304 | ||
| F | 127.63 | ||
| Sig. | 0.000 | ||