International: according to KPMG, CSR reporting has become the de facto law for business

cabinet has been doing an international survey on reporting in terms of Corporate Social Responsibility (CSR). The 2011 edition shows a general increase in the phenomenon, and mostly that large businesses are increasingly aware of the advantages they can get from this exercise. (Ref. 110718)

The study was carried out among the 250 largest
businesses in the world (G250) and 3,400 businesses, representing the 100
largest companies in 34 countries (N100).
First, it points out that “While the continued adoption of Corporate
Responsibility (CR) reporting may not surprise those active in the field, the
details of how CR reporting is evolving deliver a compelling view into the
expectations that companies now face.”