Corporate Social Responsibility Reporting (CSRR) has received increasing attention as companies recogniserecognize that their actions have consequences that affect stakeholders. The practice of CSRR is becoming more and more popular, especially among large companies (Habek, 2014). The increasing expectations of stakeholders regarding the transparency and accountability of companies imply measuring and reporting the impact of business decisions on society and the environment (Amran et al., 2014). Furthermore, studies conducted by different authors’authors show that CSRR vary widely, even within a country (Mio and Venturelli, 2013; Sierra et al., 2013; Habek, 2014).

A considerable amount of literature has been published on CSRR (Kamal and Deegan, 2013; Narwal and Singh, 2013; Shayuti, 2012). CSRR is a useful application to provide information initiated by the organization and as a form to evaluate the socio-environmental initiatives on organizations (Gnanaweera and Kunori, 2018). Consequently, CSRR could be expected to fluctuate according to shareholdersshareholders' view and stakeholders demand for the organizations (Wang, 2016). Vast amounts of literature have been dedicated towards CSRR in annual reports. Despite the increasing interest in CSRR of developing countries, few studies have examined Local Oil Companies (LOCs) CSRR practices (Odera et al., 2016).