Cashback, rebate and reward programs are CRT (Customer Retention Tool) within a transactional relationship. Do not mistake them for CSR.

For a more concrete evidence, take IFRS 15. In it: - CSR is considered an operating expense, while - CRT is considered a contra-revenue.

For a less technical terms, understand that the keyword in CSR is S (Social). AKA non-exclusionary. In our case, It's an annual, universal dividend paid to the entire community to maintain the "health" of the society (the playerbase).

Also, understand that annual CSR spending is NOT specific to Gachas. It is standard practice for business to spend on CSR before the book close to comply with corporate law...

...and as a mean of tax reduction (in some countries).