Corporate Social Responsibility reporting is still not very widespread in Germany, especially among small and medium-sized enterprises. That fact was revealed by the results of research undertaken by adelphi. The main aim of the project was therefore to produce a Guide providing small and medium-sized enterprises with practical assistance in the efficient and effective drafting of Corporate Social Responsibility reports.
The Guide takes account of the specific needs of SMEs both in terms of its substance and concept design, as such businesses usually have limited financial and personnel capacities and often feel overwhelmed by the widely publicised Global Reporting Initiative (GRI) guidelines. Oriented to the EMAS Environmental Statement, the Guide sets out a way of expanding such environmental statements to turn them into a credible and useful Corporate Social Responsibility report.