While only 2% of the US 100 provide independent outside audits of their reports, 52% of the Euro 100 do so. In a similar vein, Dutch consulting firm Pleon surveyed 495 readers of CSR reports from 58countries and found that ‘‘English-speaking countries tend to be more motivated by the business case and social license to operate, while continental Europe is more concerned with competitive ranking’’ (Klein et al., 2005).