The purpose of the study was to find out possible improvement issues and measure the quality of CR reporting based on opinions of Gasum’s customer representatives as well as the author’s, and internal GRI comparison for the future demands and changes in reporting guidelines (from G3.1 to G4). This study is based on empirical and qualitative research including a questionnaire and discussions.

The first main objective was to better develop and specify the CR reporting to meet customer demands and needs, to analyse the current state of reporting, and find out development needs for the future. The second purpose was to evaluate the current state of CR reporting, the strengths as well as the devel-opment targets. Evaluation took a position on three points of CR views: strate-gic, management and reporting. Thirdly, a comparison was done of how the indicators will change from G3.1 to G4 guidelines in 2015 and how reporting indicators currently fulfill the future demands.

The results of this study show that customers are rather satisfied with the re-porting as an overall assessment of the report was 4.31 and overall opinion of Gasum’s responsibility was 4.46 (scale 0-5). Gasum also got development tar-gets from customers for developing reporting. The results of reporting evalua-tion and comparison of indicators gave information about the report content that fulfill reporting requirements, as well as what needs development for the future.