摘要：This article aims to discuss manager’s motivation in conducting the disclosure of Corporate Social Responsibility (CSR) based on theoritical framework and empirical manager is experience. The underlying theory on CSR disclosures are social contract theory, legitimacy, stakeholders and Political Cost Hypotesis. While empirically motivated managers they do social disclosure to improve the image, reputation and corporate ethical behavior. The strategies used by managers in CSR are strategic shareholder, altruistic, reciprocal and citizenship. Public legitimacy is not sufficient enough to manage the important group of stakeholder. Thus, CSR disclusure is viewed as reputation management and risk to gain legitimacy.
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