Introduction CSR (Corporate Social Responsibility) is a conception that allows various companies and organisations define and address particular needs of a certain audience by taking responsibility for different factors of their professional activities that might have a significant impact on other firms, stakeholders, and the society in general. Such a duty is not required by the law, which means that the companies that follow the CSR strategy are doing it at their own will. The development of any organisation in the sphere of CSR implies only personal interests of its owners or corporate managers to improve the living standards of this firm’s employees, their families, and other members of the purposive audience. Once any corporation takes responsibility for the features described above, it is obliged to maintain its reporting activity regularly. The following paper is intended to explain why various firms engage in CSR/sustainability reporting and discuss the interests of specific stakeholders with the help of the chosen organisation’s website and the framework performed by Mitchell et al. Why Do Firms Engage CSR Reporting? One of the reasons why various companies should provide CSR reporting to their employees or other audiences is their primary duty to share the results of their work aimed at the improvement of other individuals’ lives. Any impact on the society or environment should be monitored and accepted by the local population as its representatives know what actions must be taken to increase such factors as their wealth, health, and happiness (Arevalo & Aravind 2015, p. 203). The following discussion will use both legitimacy and stakeholder theories to find an accurate answer to the question in the title of this section. Moreover, there are a plethora of opportunities that firms might receive when engaging in corporate social responsibility reporting. The CSR reporting practise remains one of the most criticised topics in business and society in general. People who support this strategy claim that there is an economic interest in CSR reporting as global or local organisations aim at benefits that they can gain due to their perspective projects (Birkey et al. 2016, p. 147). Some of such companies’ leaders stress that corporate social responsibility reporting unites regular people and businesses. Also, professional managers say that the corporations that engage the reporting strategy described above do not think about their immediate profits. Instead, they find new ways to make their organisations more stable in the future. As it is mentioned above, many critics have multiple controversies as to the implementation of CSR reporting by transnational corporations as such activity does not support the fundamental economic function of business (Chen et al. 2015, p. 54). In fact, some experts claim that corporate social responsibility is nothing more than the embellishment of reality, whereas other professionals believe that these actions imply multiple attempts to replace the government’s role by authoritative, popular, and powerful companies (Cheng, Ioannou & Serafeim 2013, p. 17). There are many opinions as to the CSR engagement in the world of business. Therefore, it is necessary to form an independent and objective point of view