To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company’s profitability.

The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI – Principles for Responsible Investment – which are principles, signed by ethically interested investors. Owners of shares and securities such as fund management companies and banks have in recent years emerged as a major driving force behind corporate CSR efforts. Companies that is good at reporting their CSR work, is estimated to have a lower investment risk than companies that communicates this work poorly.

In this paper, six investors express their expectations on companies CSR reporting. Their responses are analyzed and summarized, which may make it easier for companies wishing to report their CSR work right from the start.