SasmokoMuhammad Saeed LodhiAbdul Rashid Bin Abdul AzizNur Fatihah Abdullah BandarRahimah EmbongMohd Khata JaborSiti Nisrin Mohd AnisKhalid Zaman2024-05-272024-05-2720212021-11-251463-66892402-3510.1108/FS-05-2021-0098https://oarep.usim.edu.my/handle/123456789/3406Purpose: The study aims to analyze the role of coronavirus testing capacity to possibly reduce the case fatality ratio (CFR) in a large cross-section of countries. The study controlled health-care expenditures, logistics performance index (LPI), carbon damages, and corporate social responsibility (CSR) to understand the nature of causation between the CFR and stated factors. Design/methodology/approach: The study used a cross-sectional regression apparatus for coefficient estimates and variance decomposition analysis (VDA) for forecasting relationships between the variables over time. Findings: The results confirmed the W-shaped relationship between CFR and case-to-test ratio (CTR) in the presence of a LPI that exacerbates the CFR cases across countries. The VDA estimates suggest that carbon damages, logistics activities, and CSR are likely to influence CFR over time.enSustainable development, Social responsibility, COVID-19 pandemic, Health-care expenditures, Corporate social responsibility, Logistics performance index, Carbon damages, Cross-sectional regressionArticle123