BATANGAS STATE UNIVERSITY

JPLPC Campus
Malvar, Batangas

GRADUATE SCHOOL

CSR AND ITS

REPORTING
Presented by:
LESLIE MONICA M. REYES
ANNABELLE ANOYO
RONALD A. REAÑO

Presented to:
Dr. AMADO C. GEQUINTO
Course Professor
 CSR REPORTING
A CSR, corporate social responsibility,
or sustainability report is a periodical
(annual) report published by companies
with the goal of sharing their corporate
social responsibility actions and results.
The report synthesizes and makes public
the information organizations decide to
communicate regarding their commitments
and actions in social and environmental
areas.
 CSR REPORTING
It can be defined as "the
notification process of social
and environmental impacts
caused by company economic
activity to certain interest groups
and the company as a whole."
 CSR REPORTING
The main intention of a CSR or sustainability report is
to improve the transparency of organizations’ activities.
The goal is twofold:

1. On one hand, CSR reports

aim to enable companies to
measure the impact of their
activities on the environment, on
society and on the economy (the
famous triple-bottom-line).
 CSR REPORTING

2. On the other hand, a CSR or

sustainability report also allows
companies to externally communicate
with their stakeholders what are their
goals regarding sustainable
development and CSR.
 IMPORTANCE OF
CSR REPORTING

1. CSR reports are important

since they allow companies to
estimate the impact of their
activities on the environment,
on society and on the economy.
 IMPORTANCE OF
CSR REPORTING

2. Through the detailed and

meaningful data collected for
the CSR report, companies
have a chance to improve their
operations and to reduce costs.
 IMPORTANCE OF
CSR REPORTING

3. As collecting this data requires joint

efforts from different departments,
employees end up knowing that the
company is focusing on CSR and
sustainability, which is proven to
increase employee retention and
decrease turnover (and its costs).
 IMPORTANCE OF
CSR REPORTING

4. CSR and sustainability report

can help companies to better
engage with their interested
parties which may bring some
benefits to the table.
 AUDITORS
AND CSR
Internal auditors’ multidimensional
knowledge vitally helps the management
in assessing the effects of business
activities on society; developing and
implementing a corporate social
responsibility strategy and commitments;
adequacy of internal control and review
mechanisms; and measuring, evaluating
and reporting on CSR activities.
 AUDITORS
AND CSR
Internal Auditors might be involved in
CSR at a various levels:

1. Internal Auditors might

facilitate or advise
management on CSR self-
assessment activities.
 AUDITORS
AND CSR
2. Internal Auditors might be
involved in auditing CSR
programs, either as individual
components of the audit plan, or
as a broad based review of how
CSR is managed, and whether the
company is achieving its CSR
objectives.
 AUDITORS
AND CSR
3. Internal Auditors might become
involved in coordinating or
participating in CSR Report
verifications (assurance audits) or
assurance relating to controls over
public disclosures of financial and
non-financial information relating to
CSR, or any of the CSR elements.
 AUDITORS
AND CSR
Important role internal auditors can play
includes:
1. Assist in the design/
implementation of the CSR
management system.
2. Perform limited scope audits
requested by top management.
3. Perform supply chain audits.
 AUDITORS
AND CSR
4. Perform compliance audits.

5. Advise on the appointment of

outside assessors.

6. Co-ordinate audit activities by

external assessors.
 EMAS
ECO-MANAGEMENT AUDIT SCHEME
How does it work?
 EMAS
ECO-MANAGEMENT AUDIT SCHEME
Step 1: Get ready for EMAS by gathering
useful information from your Competent
Body.
Step 2: Perform the environmental review
of your organization.
Step 3: Structure your Environmental
Management System (EMS) by defining
an environmental policy and an
environmental programme.
 EMAS
ECO-MANAGEMENT AUDIT SCHEME

Step 4: Implement your Environmental

Management System (EMS).
Step 5: Check the effectiveness of your
Environmental Management
System through an internal environmental
audit.
Step 6: Aim for continuous improvement in
your environmental performance.
 EMAS
ECO-MANAGEMENT AUDIT SCHEME
Step 7: Prepare your environmental
report.
Step 8: Get your EMS verified and your
environmental report validated.
Step 9: Submit your registration.
Step 10: Use EMAS to show your
environmental commitment to your
customers and suppliers, as well as
towards authorities.
 REFERENCES
https://core.ac.uk/download/pdf/82163860.pdf
 
https://youmatter.world/en/definition/definitions-csr-
report-important-examples/
 
https://www.slideshare.net/varuna177/social-and-
environmental-auditing
 
https://ec.europa.eu/environment/emas/index_en.htm
 
https://ankekshan.com/resources/corporate.pdf