ABSTRACT
This chapter presents a minimum set of Corporate Social Responsibility (CSR) data has been defined and how these data should be validated and presented in uniform ESG. If these data can be made even more useful for both investors and companies, then one can imagine that different ratios will be developed, especially the kind of ratios that combine CSR and financial data. When investors and their financial analysts can recognize CSR performance in their stock assessment models the CSR play a role in the share trade. As early as the mid 1990s, John Elkington led a discussion on combining these data sets in what was called the Triple Bottom Line (TBL), which sought to combine the economic, social, and environmental bottom lines called the 3 Ps: People, Planet and Profit. This reorganized cash-flow note one can see how the cash outflow from the company goes variously to employees, public sector, suppliers, investors, investments, loans.
