The concept of CSR disclosure of listed companies has a significant interest in New Zealand over the last decades. The international data displays that there is significant relationship between CSR and financial performance of the companies. This current study tries to discover the relationship among sales, PAT and CSR activities by taking the data of 18 listed companies in New Zealand. These 18 companies grouped into two group into two categories as oil & chemical manufacturing companies and food processing & beverages companies which are listed in New Zealand stock exchange. A correlation and regression techniques has been used to find the relationship of CSR with sales and PAT. CSR is considered as foundation to understand the responsibilities of companies toward the society. Every organization has some responsibilities toward the society. If companies do not meet that responsibilities, they cannot survive and their product cannot be accepted. The study results shows that there is not significant positive relationship among the Sales, PAT and CSR. There are many other factors that have also impact on the financial performance of the companies.