| Variables | Coef. | t-value |
| Constant | 0.111 | 3.57 *** |
| Green | −0.012 | −2.36** |
| CSR | −0.001 | −2.37** |
| Green* CSR | 0.0019 | −1.73* |
| Size | −0.004 | −2.87*** |
| LEV | −0.003 | −0.88 |
| ROA | 0.01 | 1.82* |
| Inver | 0.014 | 4.01*** |
| F-value |
| 4.139*** |
| Adj-R2 |
| 0.030 |
| N |
| 1276 |