This book explains and engages readers in the emerging array of corporate social responsibility reporting systems, responsible for guiding an estimated $20 billion annually of corporate investments and $60 trillion annually in investment fund decisions. This book provides a road map to complicated financial reporting systems, which makes it a very useful read for a wide array of audience.

This book examines corporate social responsibility reporting systems. Corporate social responsibility or CSR is the idea that corporations should act ethically, with a sense of obligation to society beyond financial return. We focus on the main ways that corporations report CSR at the global level. We find that the main reporting systems, whether administered through the UN through The Global Compact, or through the various financial reporting systems such as Bloomberg, are fundamentally flawed. In fact, it would be very hard for an ethical investor or consumer to find adequate and accurate information. The book closes with suggestions on how to reform the CSR information system so that corporations can be held accountable and incentivized to do the right thing.