recently, a large corporate scandals, such as Lehman Brothers (Lehman Brothers collapsed in 2008. Corporate social responsibility information disclosure is seen as a tool to increase transparency and credibility to the public or social organizations. Dawkins and Fraas (2008) found that low corporate social performance information disclosure practice corporate social performance advantages related to construction or repair of reputation, and high corporate social performance and corporate social performance information disclosure practices weak here to protect good corporate social performance of the brand.