What is a correct statement among the following? There is very limited evidence for the positive effect of CSR on financial performance. CSR activities provide opportunities for a firm to develop intangible resources such as reputation, human capital, and innovation $.$ Generally $,$ the annualized return of CSR indexes was significantly lower than that of S&P $500$ index $,$ in recent years $.$ Margolis $,$ Elfenbein & Walsh $(2009)$ reported a slightly negative effect of CSR on financial performance $,$ from their meta $-$ analysis of $251$ published $,$ empirical studies $.$