Introduction and TRIGOS RatingA recent study published by Ernst and Young (2011) stated that 80% of top companies in Austria do not report their performance in terms of corporate social responsibility business. Published reports are not well integrated into annual financial statements and are often not audited by external auditors. However, more and more companies are adopting the Global Reporting Initiative (GRI) standards and are becoming increasingly aware of the importance of these issues. In identifying companies that embrace a CSR concept, the TRIGOS Award for Companies with Good CSR offers a well-known and reliable source of information. Although Porter and Kramer (2006) criticize ratings for having very different rankings and weights, as well as some natural self-selection mechanisms, they can be a good starting point for further research. TRIGOS (2006) highlights that they evaluate the business with a very holistic approach, rather than evaluating individual projects. The criteria outlined are: Leadership, which means the integration of CSR initiatives at a management level or also defined as board buy-in. Market, referring to the integration of CSR activities in the supply chain and the relationship with stakeholders. Environment, including the quality and extent of activities relating to the environment (waste, emissions, resource and energy efficiency). Society, i.e. the quality and scope of activities in relation to society, such as fighting poverty and volunteering. Furthermore, actions are evaluated based on positive impact, value created, employee and stakeholder involvement and degree of innovation. Although these criteria seem to make sense, the actual importance of...... middle of the paper ......e is not described. [online] Available at: < http://diepresse.com/home/wirtschaft/international/559077/OMVCef_Es-geht-nicht-nur-um-Gewinne > [Accessed 23 January 2012]TRIGOS, 2012. Die Auszeichnung für Unternehmen with Verantwortung. [online] Available at: < www.trigos.at > [Accessed 22 January 2012]Tudway, R, 2012. Course notes on corporate citizenship and corporate social responsibility. [online] Available at: < online.hult.edu > [Accessed 22 January 2012]OMV, 2012. Corporate social responsibility. [online] Available at: < http://www.omv.com/SecurityServlet/secure?cid=1181797508488&lang=de > [Accessed 23 January 2012]Weber, U, 2012. 60 Jahre Human Rights. [online] Available at: < http://www.corporaid.at/?story=350 > [Accessed 23 January 2012]Whole Trading Company, 2012. Zotter. [online] Available at: < http://wholetradingcompany.com/zotter.html > [Accessed 23 January 2012]