| Independent variables | Internal CSR practices | Perception of a manager about the responsible business practices within a firm that relate primarily to employees and corporate governance | Mory et al. (2015); Yoon and Chung (2018) |
| External CSR practices | Manager's perception of a firm's stewardship toward external stakeholders that relate primarily to community, environment, and customers | Turker (2009); Hur et al. (2019) |
| Aggregated CSR practices | Aggregation of all CSR practices, i.e. internal and external CSR practices | Mishra and Suar (2010) |
| Dependent variables | Firm's reputation | An attribute that describes a firm's overall quality of being attractive based on the managers' judgment about stakeholders' perception about an organization over time | Fombrun and Shanley (1990); Mishina et al. (2012) |
| Profitability | Manager's perception of a firm's ability to make a profit | Rettab et al. (2009); Sinha et al. (2018) |
| Control variables | Firm's size | Total assets of the firm, measured in terms of rupees | Schreck (2011); Saxena and Kohli (2012) |
| Firm's age | The total number of years elapsed from the date of the firm's incorporation to tde date of tde study | Rettab et al. (2009), Javaid and Al-Malkawi (2018) |