“…Specifically, measuring, managing, and communicating about corporate social and environmental activities is necessary for competitive corporate sustainability performances, and measuring the impacts is the least developed area among them (Grewal and Serafeim, 2020 ). Past studies have investigated CSR from several perspectives, such as the relationship between CSR activities and the development of fan–team relationships (e.g., Walker and Kent, 2009 ; Kim et al, 2015 ; Lacey and Kennett-Hensel, 2016 ; Liu et al, 2019 ; Chen and Lin, 2021 ), environmental sustainability development (e.g., Inoue and Kent, 2012 ; Trendafilova et al, 2013 ), program benefits or social impacts on stakeholders (e.g., Kihl et al, 2014b ; Walker et al, 2017 ; Riggin et al, 2019 ) and the determinants, pressures, or motives of CSR (e.g., Babiak and Wolfe, 2009 ; Babiak and Trendafilova, 2011 ). Regarding the benefits of CSR in professional football, the review literature has summarized the following nine outcomes of CSR: brand image, reputation, identification, new partners, new supporters, financial value, cultural value, human value, and reassurance (Fifka and Jaeger, 2020 ).…”