Previous research in social and environmental accounting area has provided different explanations about the organization’s motives for implementing social and environmental reporting practices. In example, Gray, Koughy, and Lavers (1995) explain further that Decision-Usefulness perspective generally relates to the usefulness of accounting information, which is social accounting information in this case. Nevertheles, they also state that Decision-Usefulness studies lacks theoretical backing, as the discrepancy between corporate non-financial motives to get involved in CSR and the needs from financial stakeholders side, which are predominantly financial, being the main problem.