Corporate social responsibility (CSR)/sustainability reports are a transparent way of communicating significant information to stakeholders about the performance and the impact of environmental actions, the social responsibility, the economic prosperity, the corporate governance and the institutional partnerships. This way, corporate social responsibility (CSR) becomes the interface between business and society [ 19, 20 ], which ensures sustainable development. By requesting the entities to provide detailed information about their actions of responsibility, investors are a major contributing force to sustainable development [ 21 ].