This paper focuse on CSR reporting. The aim of this paper is to discuss several aspects influencing the CSR reporting in details and get more precisely information regarding CSR reporting topic in general. Firstly, there is a theoretical part aimed at general explanation of CSR issues such as definition, arguments for and against CSR and CSR reporting. In the next part, particular aspects which influence CSR reporting are discussed. The analysis is conducted on basis of important research papers, studies and standards available in the discussed research area. The results of the analysis indicate not only past and current level of knowledge in CSR reporting, but also the future trends. The paper contributes to research stream in the CSR communication, more precisely reporting, and indicate future steps for authors ‘further research.