For public perception, it is important that companies that act sustainably or strategically position themselves as such, receive special attention as positive examples of sustainable economic success. The CSR reporting requirement is a tool for certain large companies and institutions. Since a CSR report structures and defines processes and documents customers' goals and achievements as well as informs about CSR activities, even smaller companies with a CSR strategy can be identified as role models for responsible corporate governance by producing a CSR report .
A CSR report provides non-financial operating metrics that may not be visible on the balance sheet /
income statement or management report (possibly no disclosure requirement) and serves as a tool along the entire supply chain to track activity over successive periods in
order to compare with each other and to run the business sustainably.
The internet and social media can inform the interested consumer only to a certain extent. Over here, the CSR report serves as a good communication tool.
"Für Mehrwert durch Nachhaltigkeit und Corporate Social Responsibility"
"For Added Value through Sustainability and Corporate Social Responsibilty"