OBJECTIVES: 1) To quantify CSR concept by developing a pharmaceutical companies namely Auamnoy’s visual analogue scales—a 24 measurement indicators in 6 dimensions to make a composite variate; 2) To perform a retrospective research to explore relationship between CSR activities and corporate financial performance (CFP); and 3) To discover prediction model to predict pharmaceutical CFP by CSR. METHODS: Challenging literature reviews were executed on and on to find the valid and reliable scales to measure CSR. Twelve appropriate CFP indicators were discussed and then selected to evaluate 43 pharmaceutical companies performance. The α value was set at 0.05, one side using SPSS version 17.0 to calculate all statistical analysis. RESULTS: The six dimensions Auamnoy’s scales were Drug development, Patients, Environment and safety, Social issues, Philanthropy and Business ethics and – yielded acceptable Cronbach’s alpha 0.7415, 0.7154, 0.7151, 0.7426, 0.7217 and 0.7466 respectively. Pearson’s product moment correlation confirmed that CSR showed a significant positive correlated with (ROI, Sales, EPS, DPS, BV, %Sales Growth, %ROA and %ROI) (r=+0.832, +0.489, +0.789, +0.631, +0.351, +0.298, +0.455, +0.336, p=0.000, 0.000, 0.000, 0.000, 0.011, 0.030, 0.001, 0.008 respectively). Finally, Regression analysis estimated significant seven models of pharmaceutical CFP--ROI, Sales, EPS, DPS, BV, %ROA and %ROI by CSR. CONCLUSIONS: The answer was yes, pharmaceutical CSR could predict CFP. The more the pharmaceutical companies invested in CSR. the more CFP they obtained.