Corporate social responsibility reporting on the rise – a good reason why board members, management and legal counsel must care about human rights
Corporate Social Responsibility (CSR) is becoming increasingly mainstream. More and more companies integrate some form of CSR strategy into their operations. Alongside with it, the importance of CSR reporting is growing towards becoming standard practice among big enterprises. This paper gives an overview of the following: (i) main sources for CSR, (ii) main sources for CSR reporting and (iii) initiatives of investors, stock exchanges and legislators to promote CSR reporting – even to the ex-tent that CSR reporting becomes mandatory.