This report provides a comparative analysis of the social reporting practices of Mercedes-Benz and Toyota Motor Corporation. It begins with an introduction to social reporting, emphasizing the increasing pressure on companies to be transparent about their environmental and social impacts. The report then describes the two companies, their products, and their social initiatives, including their focus on community development, environmental protection, and human rights. It examines the differences in their reporting approaches, highlighting variations in the range and depth of coverage on social, environmental, and economic issues. The report also assesses the strengths and weaknesses of their reporting, noting their adoption of the Global Reporting Initiative (GRI) and suggesting areas for improvement to align with GRI guidelines. Furthermore, it explores the relevance of Sustainable Development Goals (SDGs) to Germany and Japan, where the companies operate, and how these goals are addressed by Mercedes-Benz and Toyota. The analysis includes an evaluation of the quality of their social accounting approaches, the key reporting principles they meet, and those they fail to meet. The report concludes by emphasizing the importance of social reporting for managing environmental and social impacts, promoting transparency, and fostering accountability, while also considering the role of public pressure in driving corporate social responsibility.