JMGT_V10_N4_A2 Ina Freeman Journal on Management 2230 – 715X 10 4 10 25 Corporate Social Responsibility, CSR, Canada, Canadian, Governance, American, United States, Target Canada Corporate Social Responsibility (CSR) is universally recognized and integrated into international business strategies since 2009. The 2014 Canadian government's expectations promote Canadian values, utilizing the highest ethical standards in their operations, ensuring Canadian companies doing business internationally, are recognized as ethical and responsible. Further, it also ensures that businesses that are based abroad but operate in Canada, conduct themselves in a similar manner. One business that recently entered and promptly left the Canadian marketplace is the American based business Target. This store's Canadian subsidiary, Target Canada, entered the marketplace with the purchase of a Canadian discount chain in 2011, beginning operations in March 2013. In January 2015, Target Canada filed for bankruptcy and closed all stores in April 2015 with a loss of $2.1 billion. While the financial requirements of “setting up” business in Canada was more costly than the Target and Target Canada executives may have anticipated, the Canadians' response to Target's leaving included statements to the effect that, Target Canada did not understand Canadians who pride themselves in not being Americans. This article discusses CSR as practiced in Canada and the rejection of businesses that adhere to a non- Canadian identity while operating in Canada. March - May 2016 Copyright © 2016 i-manager publications. All rights reserved. i-manager Publications http://www.imanagerpublications.com/Article.aspx?ArticleId=5905