Corporate Social Responsibility or CSR is a voluntary approach by a company striving to achieve sustainability through its commitment towards its employees, products, processes and policies. Corporate social responsibility reports describe the nature of environmental, ethical and social values that a company endorses. CSR reports change the way investors view future investments in keeping with sustainable development. There is an ongoing debate as to whether CSR reports should continue to be generated on a voluntary basis or made mandatory under corporate laws. A statutory mandate on CSR reporting for certain industries can promote the kind of accountability that suits globalization.
The changing rules in corporate investments and changing face of investing community.
Sustainability Reporting Guidelines
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