This paper aims to work towards a factual framework to substantiate the linkage between corporate social responsibility (CSR) reporting and economic activity and between CSR reporting and CO₂ pollution, continent-wide. The document summarizes the conclusions of the dynamic analysis of CSR reports and the correlation analysis between CSR reports and economic—environmental variables, always using evidence from continent-level data. We draw on growth—environmental data and CSR reports from 1999 to 2017 to perform an analysis that quantifies the direction, the strength and the nature of the dependence structure between the two variables. Continents’ position according to their CSR reporting performance, CSR report trends over time, comparative schemes among continents, compose a global view on continents’ differentiation on CSR practices and strategies. Overall, the paper contributes to the understanding of how the CSR policies have been integrated and evolved worldwide.

本文旨在努力建立一个事实框架，以证实企业社会责任（CSR）报告与经济活动之间以及CSR报告与CO _{2之间的联系}污染，整个大陆。该文件总是使用来自大陆级数据的证据总结了企业社会责任报告动态分析的结论，以及企业社会责任报告与经济，环境变量之间的相关性分析。我们利用增长（1999年至2017年的环境数据和CSR报告）进行分析，以量化两个变量之间依存结构的方向，强度和性质。各大洲根据其CSR报告表现，CSR报告随时间变化的趋势，各大洲之间的比较方案，对各大洲在CSR做法和策略上的差异而形成的全球性看法，构成了全球观点。总体而言，本文有助于理解CSR政策如何在全球范围内整合和发展。