The main disadvantage of the Fortune survey has been that several of the eight attributes were measures of financial performance; including value as a long-term investment, soundness of financial position, and wise use of corporate assets (Griffin and Mahon, 1997; Margolis and Walsh, 2001). This means that the Fortune ranking of CSP actually reflects a firm's financial performance (Brown and Perry, 1994). Thus, when used in a research on the correlation of CSP to CFP, the independent variable and the dependent variable are partially drawn from the same data source, which could be the main reason that correlation exists.