ABSTRACT
The first issue that the CSR reporting company should figure out, when planning for the next CSR report, is which activities should be included and which should be omitted. As just indicated, there is still a very basic discussion to be had that often has two different outcomes, that is, whether the company reports following operational or financial boundaries: At first, these may sound like two relatively similar definitions, but that is not necessarily the case. If CSR reporting is to be meaningful to investors, the various ways in which investors work must be clarified, which can determine whether data could possibly be involved in the analysis of investment objects. It has been difficult for many reasons to make IFRS, integrated reports common property among financial experts, not least because of problems with the reliability, relevance, comparability, and intelligibility for the primary financial annual report recipients: namely investors.
