On the underpinning theory of the Resource Based Theory (RBT), this research examines the relationship between corporate social responsibility, digital business strategy, and financial performance. Corporate social responsibility concentrates on related government, environment, staff, and customers. The digital business strategy concentrates on approaches in terms of managerial capability and operational capability. The questionnaire in this study includes 21 questions with a random sampling technique and surveyed data was collected from 259 leaders, managers, and employees working at pharmaceutical companies in Southeastern Provinces. Collected data are processed by software SPSS 22.0, AMOS 22.0 through steps of reliability analysis, confirmatory factor analysis, and structural equation modeling were used to validate the data and check the assumed relationships. The results showed that the digital business strategy has a strong positive impact on the financial performance and followed by the corporate social responsibility has the second strong positive impact on the financial performance. Based on the findings, some implications are drawn to help the managers of manufacturing enterprises improve digital business strategy and corporate social responsibility thereby contributing to increased financial performance.