There are ambiguities about direct association between corporate social responsibility reporting (CSRR) and market value. The reason might be due to indirectly effected factors on this association. Thus, the current research takes a probable mediator (sustainable customer satisfaction) in the relationship between CSRR and market value. To achieve these, the current research is based on finding from 334 South East Asian manufacturing firms 2007 to 2014 in that the link between CSRR and Firm Performance in Malaysia is a fully mediated and in Singapore is a partially mediated relationship. The positive effect of CSRR on market value is because of the positive effect that CSRR has upon customer satisfaction. The results suggest that CSRR indirectly increases market value through promoting the level of customer satisfaction in South East Asian countries.