Environmental issues are considered an important global problem nowadays. An organization
especially the International Federation of Accountants (IFAC) is requiring an organization to
disclose corporate social responsibility (CSR) such as environmental, social, and corporate
governance (ESG) as shown in Investor Demand for Environmental, Social, and Governance
Disclosures (IFAC 2012). This tendency affects the way in which accountants prepare
corporate reports containing information relating to operating performance, and important
issues which might influence investors’ decisions.