This conclusion presents some closing thoughts discussed in the preceding chapters of this book. The book shows that Corporate Social Responsibility (CSR) reporting has implications for stock prices. It is therefore important that the reported CSR data are in such a condition that they can be applied by investors in their analyses. The book also shows how the auditor can help the investor believe that the quality claimed for the data has been verified. CSR reporting began mostly as a PR exercise, there is now, however, a very visible trend towards focusing on financial risks, which stem from poor management of Environmental, social and governance (ESG) issues. This change of focus along with pressure on PRI signatories to show they comply with the principle of integrating ESG factors into investment decisions means that there is a demand for well-structured and data-focused CSR reporting within the investment community.