According to Nikolaou et al. 2018, a single tri-profit profitability measure for quantifying strong sustainable business economic characteristics, which might incorporate the "net total of the costs (harms) and revenues (benefits) from company actions in environmental, social, and economic settings."
The index is comprised of three subindices: environmental, health and safety, and social indicators. you can use two regression models to determine the individual effect of each sustainability indicator as well as the composite effect of the sustainability reporting index on firm performance.
Using annual reports data, you can use dummy variable for firms reporting CSP. Generally, Pakistani firms don't report separate indices of CSR or CSP. So, for Pakistani data, you can go with dummy variable and run logit regression for estimations.