The Commonwealth Bank of Australia yesterday published its 2016 Corporate Responsibility Report. This is intended to track the CBA Group's "progress and performance over the last financial year against its newly proposed 2016-2018 Corporate Responsibility Strategy". Among the "key highlights" of the report was the Group's high ranking across a range of indices and benchmarks on environmental, social and governance (ESG) practices.  Some measures claimed were the CBA's continued inclusion in sustainability indexes -  the CDP ASX 200 Climate Disclosure Leadership Index; the Dow Jones Sustainability World Index; and the FTSE4Good Index. In its "people" section, the CBA reported that the Group had set a new target of having 40 per cent of executive manager and above positions held by women by 2020.  It reached its previous target of 35 per cent in July 2015. Like most large organisations, though, the CBA Group does not report on diversity among its very top echelon. Elsewhere in the report, CBA said it was committed to "reviewing product sales commissions, making it easier for customers when things go wrong, reaffirming support for employees who 'blow the whistle' on inappropriate conduct, removing individuals from the industry for poor conduct, strengthening commitment to customers in the Code of Banking Practice and supporting ASIC in its regulatory role." On a careful read of some sections, the Group has a way to go before it comes up with a meaningful report. While the CBA stated its intention to provide a "thorough overview" of its performance, one obvious criticism is that the level of detail has been overdone - which moves to the obvious question, one that the various external guidelines emphasise: who is this report aimed at? The strategy is outlined in generic terms in the report, with a myriad of links provided - many of them linking back to the Commbank website itself.  Retail investors are unlikely to get much joy, however, as many of the report's findings are not put into context. For example, the Group paid A$3.6 billion in tax last financial year, allowing it to claim top spot as Australia's biggest taxpayer. The effective rate was not disclosed in the same spot, nor was the breakdown of tax paid.  Likewise, customer satisfaction levels are proudly outlined, but their use is not spelt out - the fact that these results work towards many of the top level management's bonuses isn't clear.