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.