Positive and negative aspects to provide solid and reasons to support their arguments. Because of this, theoretical explanation with uncertain answers to corporate social responsibility information disclosure and the relationship between the profitability. Neu et al. (1998) argues that, from a long-term point of view, profitability can be positively or negatively related to corporate social responsibility information disclosure. Adrem (1999) and Cormier et al. (2005) also think that information disclosure is a complex phenomenon, can't use a theory to explain.