This book aims to guide accounting and business students into the main concepts and foundations of corporate social responsibility (CSR). The book emphasizes the growing demand from investors, markets, regulators, and other stakeholders for information on CSR and reviews major developments in corporate reporting, both financial and non-financial reporting. It also highlights the relevance of CSR-reporting for business and society under digital transformation. Therefore, this book is intended for students, public and private managers, entrepreneurs, regulators, and other readers interested in the CSR performance/reporting.