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Why Produce a CSR Report and How Should it be Presented?
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Writing a CSR report might not be at the top of your to-do list, but it probably should be. As more companies recognise the value of transparency, accountability, and purpose-driven business, CSR reporting has quietly become one of the most powerful tools for building trust and long-term credibility.
And it’s not just theory, it’s backed by real numbers. A study by the Governance & Accountability Institute found that 93% of Russell 1000 companies now publish some form of sustainability or CSR-related report, up from just 20% a decade ago. At the same time, consumer expectations are rising: 77% of people say they’re more likely to buy from brands that are committed to making a positive impact.
Done well, a CSR report doesn’t just satisfy stakeholder expectations, it helps shape your company’s narrative, spotlight your impact, and spark conversations that matter.
“ Done well, a CSR report doesn’t just satisfy stakeholder expectations, it helps shape your company’s narrative, spotlight your impact, and spark conversations that matter. ”
In this article, we’ll walk you through what CSR reporting actually involves, why it’s worth your time, and how to get started.
What is a CSR report?
“ A CSR (Corporate Social Responsibility) report is how a company tells the story of its impact, not just what it does to turn a profit, but how it affects people, communities, and the planet along the way. ”
It’s a structured document that lays out the company’s commitments and actions related to environmental sustainability, social responsibility, and ethical business practices. This might include efforts to reduce carbon emissions, improve working conditions in the supply chain, support local communities, or promote diversity and inclusion. A good CSR report will also include targets, track progress, and openly acknowledge areas for improvement.
But it’s not just about listing initiatives, it’s about showing accountability. CSR reports are increasingly used by investors, customers, employees, and regulators to understand whether a company is genuinely committed to doing business responsibly or just saying the right things. In short, a CSR report turns values into something visible, measurable, and trackable.
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Where did CSR reporting come from?
The idea behind CSR reporting didn’t emerge from regulation, it started with rising expectations.
In the second half of the 20th century, especially from the 1970s onward, businesses started facing growing pressure to look beyond profit and consider their social and environmental impact. Early CSR activity was mostly voluntary and often focused on philanthropy or community programmes. But as globalisation brought new scrutiny on everything from sweatshop labour to environmental degradation, stakeholders began to demand more transparency.
In the 1990s and early 2000s, reporting began to take shape. The launch of the Global Reporting Initiative (GRI) in 1997 marked a turning point, offering a standardised way for companies to share non-financial data. Over time, CSR reports moved from glossy marketing brochures to more detailed and data-driven publications.
“ Fast forward to today, and CSR reporting has become a standard practice, and in many jurisdictions, a legal requirement. While the terminology is evolving (with some companies publishing ESG or sustainability reports instead), the principle remains the same: show what you're doing to act responsibly, and prove it with real data. ”
How CSR reporting differs from other non-financial reports
As sustainability has moved into the mainstream, the language around reporting has evolved too. You’ve probably come across terms like “ESG reporting” or “sustainability reporting” and while they often overlap with CSR reporting, they’re not quite the same thing.
Here’s how CSR reporting compares to other common forms of non-financial reporting:
CSR reporting
CSR reports focus on a company’s social and environmental impact through the lens of corporate values and responsibility. This type of corporate social responsibility reporting often includes a mix of narrative and data, and is often written for a broad audience (employees, customers, the media, and the general public) as well as investors and regulators. CSR reports are often structured around storytelling, case studies, and qualitative descriptions, alongside progress metrics.
Sustainability reporting
Sustainability reports often take a broader or more technical approach, focusing on how a company’s operations affect long-term environmental, social, and economic systems. These reports typically align with international frameworks like the Global Reporting Initiative (GRI) and are sometimes more data-heavy than CSR reports. For many companies, this is the core of their corporate sustainability reporting, a comprehensive document that brings together environmental impact, social performance, and governance practices in one place.
ESG reporting
ESG (Environmental, Social, and Governance) reporting is usually aimed at investors and financial analysts. It focuses on how environmental and social issues, as well as governance structures, pose risks or opportunities to a company’s financial performance. These reports tend to be highly structured and quantitative, often aligned with standards like the SASB (Sustainability Accounting Standards Board) or the Task Force on Climate-related Financial Disclosures (TCFD).
What’s included in a CSR report?
CSR reports can vary depending on the size, industry, and maturity of a company’s sustainability strategy, but most follow a similar structure. The goal is to provide a clear, honest overview of how the company is addressing its social and environmental responsibilities.
Here are some of the most common elements you’ll find in a CSR report:
| Section | Description |
|---|---|
| 1. Introduction and company values | Most reports begin with a foreword from the CEO or leadership team, laying out the company’s purpose and approach to responsibility. This is often where the organisation frames its overall mission, values, and long-term vision for sustainability and impact. |
| 2. Environmental performance |
This section focuses on the company’s environmental footprint. It might include: - Greenhouse gas emissions (Scope 1, 2, and sometimes Scope 3) - Energy consumption and efficiency measures - Waste management and recycling - Water usage and conservation efforts - Climate adaptation and biodiversity initiatives |
| 3. Social responsibility |
This part of the report covers how the company treats people — both within the organisation and in the broader community. It’s where many companies highlight their social responsibility efforts. Key topics can include: - Labour practices and working conditions - Health and safety - Diversity, equity, and inclusion (DEI) - Employee well-being and engagement - Community investments and volunteering |
| 4. Ethical governance |
CSR isn’t just about environmental and social impact — it also includes responsible decision-making and strong corporate governance. This section typically covers: - Business ethics and anti-corruption policies - Supply chain due diligence - Risk management processes - Stakeholder engagement strategies |
| 5. KPIs and performance data | Strong CSR reports include concrete metrics to show CSR performance over time. These may be presented as year-on-year comparisons, benchmarks against goals, or alignment with international frameworks (like the GRI Standards or SDGs), giving stakeholders a clear view of the company’s sustainability performance. Transparency around both successes and challenges builds trust. |
| 6. Goals and forward-looking commitments | Many reports end by outlining the company’s future plans, whether that’s setting science-based emissions targets, launching new social initiatives, or improving internal governance structures. This section gives stakeholders a sense of direction and accountability, and ties your commitments back to a coherent CSR strategy. |
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Is CSR reporting mandatory in the UK?
Strictly speaking, there’s no law in the UK that requires companies to publish a standalone 'CSR report'. But that doesn’t mean businesses are off the hook when it comes to reporting on their environmental and social performance.
Over the past decade, a series of regulations have made non-financial reporting a legal requirement for many UK companies, especially larger ones. These rules don’t always use the term CSR, but they cover key aspects of it: everything from energy and emissions to employee rights, stakeholder engagement, and climate risk.
At the same time, many companies are choosing to go further by voluntarily publishing full CSR or sustainability reports. Doing so helps them bring all their initiatives together in one place and meet the growing expectations of customers, employees, investors, and regulators.
Here’s an overview of the main CSR-related reporting requirements in the UK:
| Requirement | Who it applies to | What must be reported | Source / Regulation | Mandatory? |
|---|---|---|---|---|
| Strategic report (non-financial information) | Large UK companies (listed or >500 employees) | Environmental, employee, social, human rights, and anti-corruption matters | Companies Act 2006, Section 414C / 414CB | ✅ Yes |
| SECR (energy and carbon reporting) | Quoted companies, large unquoted companies and LLPs | Annual energy use, GHG emissions, and energy efficiency actions | Companies (Directors’ Report) and LLP (Energy and Carbon) Regulations 2018 | ✅ Yes |
| Climate-related financial disclosures | Listed and large private companies (>500 employees & £500m+ turnover) | Governance, strategy, risk, and metrics related to climate-related risks and opportunities | Climate Disclosure Regulations 2022 (aligned with TCFD – transitioning to ISSB’s IFRS S2 via upcoming UK SDS) | ✅ Yes |
| Gender pay gap reporting | Companies with 250+ UK employees | Gender pay gap figures, bonus pay, and distribution across pay quartiles | Equality Act 2010 (Gender Pay Gap Information) Regulations 2017 | ✅ Yes |
| Modern slavery statement | Companies with £36m+ global turnover that do business in the UK | Steps taken to prevent slavery and trafficking in operations and supply chains | Modern Slavery Act 2015, Section 54 | ✅ Yes |
| Voluntary CSR/sustainability reports | Any company | A broader narrative on environmental and social performance, targets, and CSR initiatives | Not legally required | ❌ No |
| Voluntary frameworks (GRI, CDP, B Corp, etc.) | Any company | Structured non-financial reporting under recognised standards or certifications | Voluntary (widely adopted best practices) | ❌ No |
Note: The UK government plans to adopt the ISSB’s IFRS S1 and S2 standards as part of the new UK Sustainability Disclosure Standards (UK SDS). These may replace existing TCFD-aligned rules from 2026 onwards.
“ So while there’s no obligation to publish a dedicated CSR report, if your company meets certain thresholds, you’re almost certainly reporting on CSR-related topics already. And given the direction of travel, tighter regulations, new global standards, and rising expectations, many companies are choosing to bring everything together in a single, accessible CSR or sustainability report. ”
Why your company should publish a CSR report
Publishing a Corporate Social Responsibility (CSR) report isn't just about compliance or public relations, it's a strategic move that can yield substantial benefits. Data indicates that companies engaging in CSR reporting experience enhanced customer satisfaction, improved employee morale, and increased market value. Here's why your company should consider it:
1. Meet rising expectations from customers and investors
According to PwC’s Consumer Intelligence Series on ESG, 76% of consumers say they would stop buying from companies that treat the environment, employees, or their community poorly. And 83% believe companies should actively shape ESG best practices, not just respond to regulation.
CSR reporting is one of the clearest ways to show customers that your business is listening and acting.
2. Strengthen trust and brand loyalty
Transparency fosters trust. According to the Edelman Trust Barometer, trust is now the second most important factor in purchasing decisions, just behind price. CSR reporting is a concrete way to demonstrate your company’s values and the impact of your actions.
3. Attract and retain purpose-driven talent
People want to work for companies that reflect their values. Research shows that employees who view their company as socially responsible are more engaged, more loyal, and more committed.
A CSR report communicates not only what you’re doing for your customers and the environment, but also for your employees.
4. Get ahead of regulation
The regulatory environment is tightening, particularly around climate and supply chain transparency. Even if CSR reporting isn’t mandatory today, it could be soon. In the UK and EU, for example, climate disclosures and supply chain due diligence are already required for large companies.
Reporting voluntarily now allows your business to build the internal systems and processes it will need for future compliance.
5. Spot risks and opportunities you might otherwise miss
Creating a CSR report isn’t just about showcasing achievements, it’s a chance to analyse operations, uncover environmental risks, and identify broader vulnerabilities. From inefficient energy use to gaps in supplier policies, the process often reveals areas for improvement. That insight can help reduce risk, cut costs, and drive innovation.
6. Show how your company contributes to global goals
Many businesses use CSR reports to align their CSR efforts with broader frameworks like the UN Sustainable Development Goals (SDGs) or the Global Reporting Initiative (GRI). This positions your company as a contributor to global progress, not just a market player, and makes your sustainability efforts easier for stakeholders to understand.
“ The bottom line is that a CSR report can help you build trust, attract talent, respond to regulation, and future-proof your business. It’s now considered an essential part of corporate strategy. ”
How to create a CSR report: step-by-step
Putting together your first CSR report might feel like a big task, but with a clear plan, it’s absolutely achievable. Whether you’re starting from scratch or formalising existing initiatives, the process is a great opportunity to bring teams together, track your progress, and show the world what your company stands for.
Here’s a step-by-step guide to help you get started:
1. Clarify your goals and audience
Before you begin collecting data or drafting content, take a moment to define the purpose of your report. Are you writing for investors? Customers? Your own employees? Is the goal to meet regulatory expectations, attract new talent, or build stakeholder trust?
Being clear on who you're speaking to, and why, will shape the tone, focus, and format of your report.
2. Choose a reporting framework
While there’s no one-size-fits-all model, using a recognised CSR reporting framework can help give structure to your report and ensure you’re covering key topics.
Some of the most widely used frameworks include:
| Framework | What it covers | Who it's for | Mandatory? |
|---|---|---|---|
| GRI (Global Reporting Initiative) | A wide range of sustainability topics including environmental impact, labour practices, human rights, anti-corruption, and community engagement. | Organisations of all sizes and sectors, especially those looking to communicate broadly with stakeholders including investors, customers, and the public. | Voluntary (though often expected in many countries and by stakeholders) |
| ISSB (IFRS S1 and S2) | Financially material sustainability-related risks and opportunities. Focused on sustainability (S1) and climate-related disclosures (S2). | Primarily aimed at publicly listed companies and those preparing financial filings. Focused on investor-relevant sustainability disclosures. | Voluntary (but may be integrated into regulations over time) |
| SASB (Sustainability Accounting Standards Board) | ESG factors most likely to affect financial performance within specific industries. Includes standards covering 77 sectors. | Companies aiming to disclose financially material ESG issues that vary by industry. Often used by companies operating in capital markets. | Voluntary (increasingly adopted by publicly traded companies) |
| UN Sustainable Development Goals (SDGs) | 17 global goals addressing poverty, inequality, climate change, and other social and environmental priorities. Often used to align impact with global aims. | Any organisation looking to demonstrate how their work contributes to sustainable development. Often used for storytelling rather than formal disclosure. | Voluntary |
“ You’re not required to follow a framework, but aligning with one can boost the transparency and comparability of your report, especially if you’re engaging with an international audience. ”
3. Gather your CSR data
This is where your internal collaboration begins. You’ll need input from across departments - HR, operations, facilities, procurement, and legal, to name a few - to collect the quantitative and qualitative data that forms the backbone of your report. Many companies also choose to use CSR reporting software to centralise this data and streamline the process.
Key areas might include:
- Energy use and emissions
- Diversity and inclusion data
- Employee engagement and wellbeing
- Community programmes and volunteering
- Ethical sourcing and supply chain policies
Start with what you can access, and don’t worry if your data isn’t perfect. Transparency about gaps is far better than greenwashing.
4. Focus on what matters most
Rather than trying to report on everything, zoom in on the themes that matter most to your business and stakeholders. This could be reducing your environmental footprint, improving working conditions across your supply chain, or increasing transparency in how decisions are made.
A simple materiality assessment can help identify and prioritise the most relevant issues to focus on.
5. Write the report
There’s no fixed format, but a good CSR report typically includes:
- A message from your CEO or leadership team
- An overview of your company and values
- A summary of your CSR approach and key focus areas
- Sections covering environmental, social, and governance impacts
- Metrics and year-on-year comparisons (where possible)
- Honest reflections on challenges and areas for improvement
- Goals for the future
The best reports combine data with storytelling, using real-world examples, case studies, and visuals to bring the numbers to life.
6. Review, publish, and share
Before publishing, make sure key stakeholders, including legal, HR, and your chief sustainability officer or sustainability lead, have reviewed the report for accuracy. Some companies also seek external assurance to validate the content and boost credibility.
Once finalised, publish your report in a visible place on your website and share highlights through social media, your annual report, newsletters, or even investor presentations. Don’t forget to tell your internal teams too, your employees are some of your most important stakeholders.
“ Remember, this is a journey. Your first CSR report doesn’t have to be perfect, it just needs to be honest, clear, and grounded in real progress. Over time, you can evolve your approach, deepen your data, and tell a richer story about the impact your company is making. ”
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What About Greenly?
If your company is just starting out with CSR reporting, one of the most valuable areas to focus on is your environmental impact, and that’s where Greenly can help.
Our carbon management services make it easier for businesses to measure, understand, and reduce their emissions. Whether you’re building your first report or strengthening an existing one, we give you the tools and support to bring substance to your sustainability commitments.
Here’s how Greenly can support your CSR reporting:
- Track your carbon footprint: Our platform helps you calculate your company’s emissions across Scope 1, 2, and 3. This data can be directly used in the environmental section of your CSR report.
- Monitor progress over time: We provide dashboards and visualisations that show how your emissions are changing year-on-year, making it easier to include performance metrics and demonstrate progress toward climate goals.
- Identify hotspots and opportunities: See where your biggest emissions come from and get tailored recommendations to reduce them. This adds depth and credibility to your reporting and shows stakeholders that your business is focused on continuous improvement.
- Support alignment with global standards: Whether you want to align your CSR reporting with frameworks like the GRI, ISSB, or SDGs, we help ensure your environmental disclosures are robust, accurate, and ready for scrutiny.
- Strengthen your sustainability narrative: A carbon assessment isn’t just about numbers, it’s about impact. Our insights help you craft a clearer, more compelling story around your climate efforts, backed by data and real action.
We give you more than just emissions figures, we give you the confidence and clarity to report transparently, take meaningful action, and meet stakeholder expectations. Get in touch with Greenly today to find out more.
Sources:
- G&A Institute, 2023 Sustainability Reporting at Record Levels,
https://www.ga-institute.com/storage/press-releases/article/ga-institutes-research-shows-2023-sustainability-reporting-at-record-levels-as-us-public-compani/#:~:text=A%20record%2093%25%20of%20Russell,increase%20from%2090%25%20in%202022 - Harvard Business School Online, Corporate Social Responsibility Statistics,
https://online.hbs.edu/blog/post/corporate-social-responsibility-statistics - Greenly, CSR Meaning: All You Need to Know,
https://greenly.earth/en-gb/blog/company-guide/csr-meaning-all-you-need-to-know - Greenly, The GRI (Global Reporting Initiative): How to Implement It,
https://greenly.earth/en-gb/blog/company-guide/the-gri-global-reporting-initiative-how-to-implement-it - Global Reporting Initiative (GRI), Homepage,
https://www.globalreporting.org/ - Greenly, What is ESG Reporting and Should You Be Doing It?,
https://greenly.earth/en-gb/blog/company-guide/what-is-esg-reporting-and-should-you-be-doing-it - IFRS Foundation, SASB Standards,
https://sasb.ifrs.org/ - Greenly, TCFD Standards: All You Need to Know,
https://greenly.earth/en-gb/blog/company-guide/tcfd-standards-all-you-need-to-know - UK Government, UK Sustainability Reporting Standards,
https://www.gov.uk/guidance/uk-sustainability-reporting-standards - PwC, Consumer and Employee ESG Expectations,
https://www.pwc.com/us/en/services/consulting/library/consumer-intelligence-series/consumer-and-employee-esg-expectations.html - Edelman, Brand Trust Report 2020,
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https://greenly.earth/en-gb/blog/company-guide/how-to-implement-a-csr-approach-in-your-company - Greenly, What Are IFRS Sustainability Disclosure Standards?,
https://greenly.earth/en-gb/blog/company-guide/what-are-ifrs-sustainability-disclosure-standards