| Variable Type | Variable Name | Variable Code | Variable Description | |
| Explained variable | Economic performance | Weighted return on equity | ROE |
|
| Explanatory variables | Responsibility to investors | Adjusted earnings per share | INVCSR |
|
| Responsibility to employees | Employee income ratio | EMPCSR | Employee benefits payable/main business income | |
| Responsibility to consumers | Whether it passed ISO9000 certification | CONCSR | Passed as 1, failed to pass 0 | |
| Responsibility to suppliers | Quick ratio | SUPCSR | Quick ratio, which can better represent the short-term solvency of enterprises | |
| Responsibility to the government | tax rate | GOVCSR | Taxes payable/main business income | |
| Responsibility to the environment | Whether it passed ISO14000 certification | ENVCSR | Passed as 1, failed to pass 0 | |
| Control variables |
| Enterprise size logarithm | SIZE | Natural logarithm of assets at the end of the period |
|
| Nature of business | OWNER | State-owned enterprises are 1, private enterprises are 0 | |