CSR Reporting of Companies on a Global Scale

Nowadays, companies are facing increased demands for information about their CSR performance. Therefore, CSR reporting is becoming an important CSR activity. The principal purpose of this paper is the identification of appropriate content of CSR report following the analysis and subsequent comparison of available CSR reports. The main finding is that in Americas, Europe and Asia Pacific, the percentage of companies with CSR reports is almost equal. Also, there is no unified template for CSR reports. As a result, an appropriate content of CSR report is to be described. Recommendations are directed towards socially responsible companies.