finally.we attempt to move beyond the ddeyond the descriptiveanalyses of.for example,guthrie al.(2008a:2008b)and reflect on possidle motivations for,and impacts of ,the standalone csr reportingg in the u.s reetail industry.we consider three potential explanations for its use - attracting consumers,enhancing corporate reputation,and increasing the appeal to sociallyresponsible investors,and we discuss each of these in more detail below