Investors and other stakeholders are increasingly demanding CSR reporting to evaluate companies in a more comprehensive and well-rounded manner In order to meet the information demand of investors, companies need to provide credible CSR information which investors can rely on to inform their decisions. In Australia, 100 per cent of the largest 50 companies disclose CSR information in their reports, and about 50 per cent of them also obtain independent assurance, which indicates a growing trend in CSR and CSR assurance.