Corporate social responsibility information disclosure can be used as mandatory and voluntary reporting form. Mandatory report after the disclosure of information, the law or the code of conduct (gray, Javad, power Sinclair, 2001) such as GAAP - compliant financial statements. Voluntarily report is self motivation is no status, but it still revealed that the information can help stakeholders to draw them decision-making process (dawkins and frass, 2008). Corporate social responsibility information disclosure is a voluntary reporting of financial and operational information disclosure. Gray et al. (1996) points out that corporate social responsibility information disclosure way to communicate the organization's social and environmental impact of the economic action, the special interests in the community and society at large. It reports on corporate social performance in qualitative and quantitative way of organization. Stakeholders of corporate social responsibility information disclosure is a tool used to evaluate corporate social performance. Over the years, the issue of corporate social responsibility has become a growing interest in the business world. Many listed ethical practice, the voluntary disclosure of information management, organization and social responsibility (marino Stanton and Stanton, 1995; 1995).