TY - JOUR
AU - Roberts, Robin W.
AB - EMPIRICAL EVIDENCE ON CANADIAN FIRMS Lois S. Mahoney and Robin W. Roberts ABSTRACT The purpose of this study is to introduce the Canadian Social Investment Database (CSID), developed by Michael Jantzi Research Associates, Inc., as an independent measure of Corporate Social Performance (CSP) and to provide initial evidence of CSP in Canada and its relationship to the financial performance of publicly traded Canadian firms. We review prior research on CSP in Canada and examine the CSID measurement of CSP for the Toronto Stock Exchange 300 for the years 1995 through We found that, generally, the CSP of Canadian firms was evaluated more favorably in recent years, indicating an increase in corporate social responsiveness. However, diversity, environmental, and corporate governance concerns continue to be present and are in need of further research. Additionally, we did not find a significant relationship between CSP and traditional accounting measures of financial performance and conclude that more research is needed at the industry and/or firm level of analysis. Research on Professional Responsibility and Ethics in Accounting Research on Professional Responsibility and Ethics in Accounting, Volume 9, 73–99 Copyright © 2004 by Elsevier Ltd. All rights of reproduction in any form reserved ISSN: 1574-0765/doi:10.1016/S1574-0765(04)09004-1 73 
TI - Research on Professional Responsibility and Ethics in Accounting: CORPORATE SOCIAL PERFORMANCE
DA - 2004-01-01
UR - https://www.deepdyve.com/lp/emerald-publishing/research-on-professional-responsibility-and-ethics-in-accounting-BMeG0fUWy2
DP - DeepDyve
ER -