This report examines the policies and procedures of the world's top-50 global online content-sharing services related to child sexual exploitation and abuse (CSEA) material, providing an objective factual snapshot in time of the services' current practices, with a focus on transparency reporting. It is the first such OECD report benchmarking CSEA policies and transparency reporting practices, though it builds on three previous OECD benchmarking reports examining transparency reporting of terrorist and violent extremist content (TVEC) online. Like its TVEC counterparts, this report is intended to become part of a series.This report was written by Dr Brian O'Neill (consultant to the OECD) under the guidance of Jeremy West, Lisa Robinson and Andras Molnar (OECD Secretariat). It incorporates oral and written feedback from OECD delegates to the Committee on Digital Economy Policy on earlier drafts, as well as feedback from the companies profiled in Annex B. This paper was approved and declassified by written procedure by the Committee on Digital Economy Policy on 28 June 2023 and prepared for publication by the OECD Secretariat.