The goal of the basic business perspective has switched from previously maximizing profit to the current three fields of environment, society, and the economy, within the viewpoint of corporate social responsibility (CSR). This study, from the perspective of sustainability, discusses the current business model of the relationship between CSR and the performance of the Industrial and Commercial Bank of China (ICBC), a state−owned bank, with SBM-DEA and Tobit regression methods, and it puts forward a direction for improvement for future business...