CSRs

It's the manufacturer. People don't release CSRs for particular products, to my knowledge. However, with a really large company, you'd want to ensure the division that makes the product is included in the CSR.

It's all a bit abstract anyway because no CSRs at this point actually meet the requirements.

It's very interesting. I see a number of comments regarding compliance of CSR/Sustainability reports.
One thing I am thinking about, on which your expert views would be useful, is this: Since GRI attentively guides a reporting organisation to apply the principle of materiality ("only report on material, or relevant, issues"), the organisation may well conclude that "ecologically responsible land use", for example, is not material (yet it's what LEED expect coverage on).
Customers might not expect it to be covered IN THE REPORT. They would expect compliance with Green BUilding Rating Ssystems anyway, but not in a CSR Report.

So a manufacturer who wants to achieve its LEED credits via good reporting
Your thoughts are welcome.

Alex, it's possible that CSRs are not even the appropriate venue for sharing this information. I'm eager to know what ends up happening with this credit documentation in the near future.