The Mediating Effect of Research and Development and Financial Resource on Corporate Social Performance in Asian Countries Companies

The aim of the paper is to find out the relational effect between Corporate Financial Performance (CFP) and Corporate Social Performance (CSP). This paper could facilitate a better understanding of the relationship between CFP and CSP. The mediating effect between CFP and CSP, by applying was examined regression and mediation analysis. The study found that innovation was a critical factor in the relationship between CFP and Corporate Social Performance (CSP). Therefore, the investment of financial resources in innovation initiatives is one of the most important factors, which would help increase CSP