The Evolution in CSR Reporting: A Longitudinal Study of Canadian Firms
Bibliographic record
Abstract
Abstract Our paper explores the evolution in the reporting of Corporate Social Responsibility (CSR) for 115 Canadian firms (51 cross-listed on U.S. stock exchanges) throughout the seven year period of 1999–2006, which was the period before and after SOX and Bill 198 were enacted, resulting in a period of increasing pressure for CSR and CSR disclosure (Ballou, Heitger, & Landes, 2006). We examined CSR scores for Canadian firms listed only on Canadian stock exchanges and for Canadian firms cross-listed on U.S. exchanges. During this period, our analysis shows an overall decrease in CSR scores for all Canadian firms in our sample, and for both our subsamples of firms: Canadian firms cross-listed on U.S. stock exchanges and Canadian firms listed only on Canadian exchanges. Our analysis suggests that as a result of increased scrutiny facilitated by the regulatory changes, CSR disclosures become more transparent and comprehensive: CSR Strengths and CSR Weaknesses Scores both declined after 2002 resulting in an overall decline in Total CSR scores. Implications for research and practice are discussed.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.096 | 0.118 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.005 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.009 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".