Just as financial reporting is not only concerned with returns but the riskreturn trade-off, similarly, non-financial reporting is also about the risks that one creates in the society. I also want to draw a fine distinction between sustainability and CSR.
While very often these terms are used inter-changeably, what normally goes in the name of CSR are few acts of philanthropy like donation, setting up educational facilities, health services, etc. and a part of the profit is used for that. But charity is not CSR; charity is not sustainability.