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This paper investigates New Zealand Financial Services Institutions' (NZFSIs) engagement with Corporate Social Responsibility (CSR) reporting. The focus is on understandings of CSR, and also on perceived motivations for reporting on CSR activities and impacts. A thematic analysis of ten interview transcripts was undertaken; interviewees comprised eight personnel from three reporting institutions and two expert stakeholders. The paper uncovers a relatively narrow and corporate-centric view of CSR and CSR reporting, even among these perceived leaders in the local CSR reporting field. The business case appears to be a primary motivation for reporting on CSR issues along with industry influences and motivations related to increasing image and reputation.
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