Implementation of corporate social responsibility, towards sustainable development, is one of the important goals of businesses. In particular, the issues of social responsibility, such as environmental protection, community activities, and employee regimes are always focused on by managers. Therefore, the publication of information on the sustainability reports in general or the disclosure of corporate social responsibility attracts the attention of many managers as well as economists. This paper presents a theoretical basis for the need to disclose corporate social responsibility information, measures, and disclosures on corporate social responsibility