The Annual Report to Shareholders (ARS) is the principal document used by major corporations to communicate directly with their shareholders. It is different from the Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, or 10-K. ARS may also be called the Summary Annual Report.
ARS is not a required SEC filing; it contains information (usually annual financial statements) that are referenced by the company's 10-K filing. Also included in most annual reports is information about the company's business, sales and marketing, and analysis of the company's condition made by the CEO.
In addition to company's investor relations webpages, annual reports may be found in:
CSR reports are not required by SEC; they are produced voluntarily by companies.