How Financially Focused Self-Concept Influences Tax Morale, Tax Attitudes and Endorsement of Aggressive Tax Behaviours among Canadian Taxpayers: Implications for Policy and Practice
Principal Investigator: Merridee Bujaki, Finance
Project Title: How Financially Focused Self-Concept Influences Tax Morale, Tax Attitudes and Endorsement of Aggressive Tax Behaviours among Canadian Taxpayers
Funder: CPA – CAAA
Duration: 1 year
This research examines whether Canadian public companies’ commitments to racial diversity are reflected in the actual composition of their boards following amendments to the Canada Business Corporations Act that require disclosure of board diversity. While many organizations have increased diversity-related disclosures, concerns remain that some initiatives may be largely symbolic rather than substantive—a phenomenon the study describes as “racial diversity washing.” By conducting a content analysis of firms’ public disclosures and comparing diversity claims with actual board representation, the research seeks to measure the gap between stated commitments and real outcomes. The findings aim to provide insight into the prevalence and implications of racial diversity washing in Canada and contribute to policy discussions, academic scholarship, and corporate governance practices surrounding equity, diversity, and inclusion.