Final answer:
The CSR reports do not follow a common framework used by all companies.
Step-by-step explanation:
The CSR (Corporate Social Responsibility) reports do not follow a common framework used by all companies. The specific framework used in a CSR report varies depending on the company and its industry. Some companies may choose to follow internationally recognized guidelines such as the Global Reporting Initiative (GRI) or the Sustainability Accounting Standards Board (SASB), while others may develop their own framework.