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CSR report: why it matters and how to create one effectively
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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.
👉 In this article, we’ll cover:
- What CSR reporting is and why it matters
- Key elements of a strong CSR report
- Current US reporting requirements
- Practical steps to create your first report
- Examples of brands excelling in CSR reporting
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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How did CSR reporting evolve?
1970s – Early CSR movement: Businesses began facing pressure to consider social and environmental impacts. Early CSR efforts were voluntary, focused mainly on philanthropy and community programs.
Globalisation era: With growing public scrutiny on labour conditions and environmental harm, stakeholders demanded more transparency from businesses.
1997 – GRI launch: The Global Reporting Initiative introduced a standardized framework for non-financial reporting, marking a turning point in CSR disclosure practices.
2000s – Modern CSR reporting: Reports shifted from marketing brochures to data-driven publications, integrating measurable sustainability goals and corporate accountability.
Today: CSR reporting has become standard practice, often legally required in many jurisdictions, with growing alignment to ESG frameworks and global standards.
CSR, ESG, and sustainability reporting: What’s the difference?
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:
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 organization frames its overall mission, values, and long-term vision for sustainability and impact.
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
- 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
Social responsibility
This part of the report covers how the company treats people — both within the organization 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
- Labour practices and working conditions
- Health and safety
- Diversity, equity, and inclusion (DEI)
- Employee well-being and engagement
- Community investments and volunteering
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
- Business ethics and anti-corruption policies
- Supply chain due diligence
- Risk management processes
- Stakeholder engagement strategies
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.
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 US?
There is no federal law mandating a standalone CSR report. However, companies, especially public ones and those operating in California, are increasingly subject to mandatory non‑financial disclosure requirements. Many firms also voluntarily publish CSR or sustainability reports using global frameworks such as GRI, SASB, or emerging ISSB standards.
| Requirement / Framework | Applies to | What must be reported | Regulation / Source | Mandatory? |
|---|---|---|---|---|
|
Material ESG disclosures (SEC rules)
|
Public companies, when ESG factors are material | Material ESG risks and considerations in annual filings | SEC Regulation S‑K (Items 101, 103, 105) and SEC guidance (2020/2024) | ✅ Yes (if material) |
|
SEC Climate Disclosure Rule
|
Public companies (selected filers) | Climate-related governance, risks, emissions if material | SEC final rule (March 2024), now stayed; SEC ended legal defense March 27 2025 | ⏳ Paused / Pending |
|
California SB 253 (GHG emissions)
|
Private/public companies doing business in CA with > $1B revenue | Scope 1 & 2 emissions from FY 2025; Scope 3 starting in FY 2026 | CA Climate Corporate Data Accountability Act (SB 253), deadlines unchanged | ✅ Yes (state‑level) |
|
California SB 261 (climate-related financial risks)
|
Companies "doing business" in CA with > $500M revenue | TCFD/ISSB-aligned climate risk disclosures, governance, strategy | Greenhouse Gases: Climate‑Related Risk Act (SB 261) | ✅ Yes (state‑level) |
|
Voluntary CSR/sustainability reports
|
Any company | Broader narrative on sustainability performance, commitments, and goals | Voluntary frameworks like GRI, CDP, SASB, ISSB | ❌ No |
Current status of U.S. climate disclosure regulations:
- Federal climate disclosure rules finalized in March 2024 were promptly stayed and remain under legal challenge. In March 2025, the SEC withdrew its legal defense, casting doubt on their future. Litigation continues in the Eighth Circuit.
- California climate reporting laws (SB 253 & 261) remain on track. CARB reaffirmed original deadlines: reporting Scope 1 & 2 emissions by 2026 (covering FY 2025), and Scope 3 by 2027. First climate risk reports due by January 1, 2026. Good‑faith compliance may exempt entities from penalties in 2026.
- Other U.S. states (e.g., New York) are following California’s lead with similar climate transparency initiatives.
Summary
Although there’s no federal CSR-reporting mandate in the U.S., major disclosure regimes - especially via the SEC and California laws - are effectively covering CSR-related topics.
Any public company or organization operating across state lines should anticipate growing legal expectations around ESG transparency and emissions reporting, and consider integrating these disclosures into a comprehensive sustainability or CSR report to future-proof their communications.
Why should your company 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:
📈
Meet rising expectations
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.
🤝
Strengthen trust
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.
👥
Attract & retain 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, loyal, and committed. Nearly 70% of employees say they wouldn’t work for a company that lacks a strong sense of purpose.
A CSR report communicates not only what you’re doing for customers and the environment, but also for employees.
📜
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, climate disclosures and supply chain due diligence are already required for large companies.
Reporting voluntarily now helps build internal systems for future compliance.
🔍
Spot risks & opportunities
Creating a CSR report isn’t just about showcasing achievements; it’s a chance to analyze operations, uncover environmental risks, and identify vulnerabilities. Insights can reduce risk, cut costs, and drive innovation.
According to Deloitte’s 2024 Sustainability Action Report, 51% of executives say enhanced ESG or CSR reporting delivers internal benefits like operational efficiency, improved risk management, and stronger stakeholder trust.
🌍
Contribute to global goals
Many businesses use CSR reports to align efforts with frameworks like the UN SDGs or GRI, positioning themselves as contributors to global progress.
A GRI/Support the Goals study found 83% of companies report SDG support in their disclosures, underscoring the value of incorporating these goals.
“ 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 guide
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 formalizing 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. | Organizations 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 organization looking to demonstrate how their work contributes to sustainable development. Often used for storytelling rather than formal disclosure. | Voluntary |
Note: 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 centralize 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:
Company overview
An overview of your company and values.
CSR summary
A summary of your CSR approach and key focus areas.
ESG sections
Sections covering environmental, social, and governance impacts.
Performance metrics
Metrics and year-on-year comparisons (where possible).
Challenges
Honest reflections on challenges and areas for improvement.
Future goals
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 finalized, 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. ”
Brands leading the way in CSR reporting
Brands that excel in CSR reporting
Leading brands like Patagonia and Unilever demonstrate how strong CSR policies and transparent reporting can build trust, attract purpose-driven talent, and deliver measurable business growth. Here’s how they’ve set the standard:
🏔️ Patagonia
Patagonia is often cited as a leader in corporate social responsibility and sustainability reporting.
The company openly discloses its supply chain practices, environmental initiatives,
and progress toward circular economy goals through detailed sustainability reports.
This transparency resonates strongly with its audience –
65% of customers say Patagonia’s openness and sustainability commitments are major factors
in their purchasing decisions. Beyond building customer trust, Patagonia’s purpose-driven approach
helps attract employees who want to work for a company aligned with their values,
reinforcing the link between CSR reporting, talent retention, and brand loyalty.
🧼 Unilever
Unilever has embedded corporate social responsibility into its core strategy through initiatives
like the Sustainable Living Plan and regular sustainability reporting aligned with the UN Sustainable
Development Goals (SDGs). These reports detail progress on environmental impact reduction, responsible
sourcing, and community well-being.
The results demonstrate the tangible value of CSR integration. According to Unilever, its
Sustainable Living Brands grew 69% faster than the rest of the portfolio and delivered
75% of overall company growth. This performance underscores how purpose-driven,
transparent reporting can strengthen brand reputation, engage stakeholders, and drive
sustainable business success.
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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:
| Feature | How it helps 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 visualizations that show how your emissions are changing year-on-year, making it easier to include performance metrics and demonstrate progress toward climate goals. |
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Identify hotspots and opportunities
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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. |
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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. |
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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,
https://www.edelman.com/research/brand-trust-2020 - Harvard Business School Online, Corporate Social Responsibility Statistics (second instance),
https://online.hbs.edu/blog/post/corporate-social-responsibility-statistics - Greenly, What Are the United Nations Sustainable Development Goals?,
https://greenly.earth/en-gb/blog/ecology-news/what-are-the-united-nations-sustainable-development-goals - Greenly, How to Implement a CSR Approach in Your Company,
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