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| Dimensions Indicators | |
| CSR | shareholder | return on common stockholders’ equity = net profit/average shareholders’ equity (X1) |
| customer | operating cost rate = operating cost/operating revenue (X2) | |
| supplier | account payable turnover rate = (operating cost + ending inventory-beginning inventory)/average payable account (X3) | |
| technological innovation | research and development expenditure rate = research and development expenditure/operating revenue (X4) | |
| government | income tax rate = total income tax/total profit (X5) | |
| Corporate financial performance | return on total assets rate | return on total assets rate = profit before tax/average total assets (Y) |