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ression analysis, the "Leverage financing and capital structure" factor has positive and strong influence on the firms' financial performance. This confirms that an appropriate level of debt financing is important for business. Firms using relatively high debt for investment are prone to be more vulnerable even in periods of high economic growth, if firms finance their investment through a high level of financial leverage. A huge number of fixed financial changes will be a problem in mature and declining periods. The "thorough evaluation in investment projects" factor also has a significant impact on a firm's financial performance. Likewise, elaborate evaluation for growth initiatives is necessary for a firm's stability. The evaluation includes both qualitative and quantitative analysis, which makes it possible to completely understand the overall pictures of the projects. In addition, "appropriate levels of growth and spending" are significant in increasing the financial performance of firms. Firms that are successful in terms of financial return should maintain the balance between growth initiatives and resource consumption. This helps firms stabilise themselves and achieve higher financial performance. From table 8, the regression equation is shown below. Y = 3.524 + 0.262X1 + 0.259 X2 - 0.235X3 R Square = 0.242 Y = Non-Financial Performance (Ranging from 1 -5; l=least, 5=highest) X^sub 1^ = Integration of CSR into a firm's operations factor (Ranging from 1 -5; l=least, 5=highest) X^sub 2^ = Thorough evaluation in investment projects factor (Ranging from 1 -5; l=least, 5=highest) X^sub 3^ = Efficient database and environment monitoring factor (Ranging from 1 -5; l=least, 5=highest) * Please note that "other sufficiency-oriented management strategy factors" are omitted from the equation due to their insignificant impact on the financial performance factor, according to the regression analysis Therefore, the following alternative hypotheses are accepted: Hl: The greater the focus on the "Integration of CSR into firm's operations factor" of the morality condition, the greater the positive impact on firm's non- financial performance Hl: The greater the focus on the "Thorough evaluation in investment projects factor" of moderation principle, the greater the positive impact on a firm's non-financial performance Hl : The greater the focus on the "Efficient database and environment monitoring factor" of knowledge application conditions, the greater the positive impact on firm's non financial performance Regarding the relationship between the non- financial performance and sufficiency-oriented strategy factors (See table 8), the integration of CSR and a firm's operations is particularly important. The integration of CSR activities into a firm's directions enhances the image, reputation and understandings with their stakeholders, especially customers. This helps increase competitive advantage and long-term performance, including customer loyalty, satisfaction and image. The "thorough evaluation in investment projects" and "efficient database and environment monitoring" factors are also important for increasing non-financial performance. Again, thorough evaluation of investment initiatives raises awareness of various risks relevant to the projects, particularly in the long term. An efficient database in the environment improves the accuracy of executives' decision-making, which promotes major qualitative aspects of firms. This enha