| Variable | Good Corporate Social Responsibility Performance | Poor Corporate Social Responsibility Performance | ||||
| Observations | Average | Mean | Observations | Average | Mean | |
| EVA | 2280 | 4.874 | 1.061 | 5292 | 0.453 | −0.216 |
| CSR | 2280 | 51.494 | 56.766 | 5292 | 18.537 | 19.665 |
| IC | 2280 | 692.721 | 693.32 | 5292 | 656.438 | 664.305 |
| Size | 2280 | 23.019 | 22.888 | 5292 | 22.250 | 22.080 |
| Soe | 2280 | 0.575 | 1 | 5292 | 0.464 | 0 |
| Con | 2280 | 0.391 | 0.394 | 5292 | 0.340 | 0.320 |
| Board | 2280 | 2.194 | 2.197 | 5292 | 2.154 | 2.197 |
| DD | 2280 | 0.374 | 0.333 | 5292 | 0.372 | 0.333 |
| Risk | 2280 | 1.280 | 1.062 | 5292 | 1.522 | 1.118 |
| Growth | 2280 | 0.168 | 0.104 | 5292 | 0.154 | 0.0817 |
| Dual | 2280 | 0.179 | 0 | 5292 | 0.228 | 0 |