In addition, corporate social responsibility information disclosure a substantial academic research topic, however, relatively little attention to corporate social responsibility information disclosure of Banks (such as jean-claude blanc and rodriguez, 2008; Douglas et al., 2004; Tarna, 1999). Bank is considered to be a major contributor to economic stability and growth, is a highly visible public evaluation. It has a wide range of stakeholders including owners, borrowers and depositors, regulators, and the manager (Yamak Suer, 2005).