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ot all user sophisticated enough so that users which naÃˉf require to be protected by laying open information which they not possible obtain or not possible to process information to catch the economic substations which base on a post of financial statement. In other word, disclosure intended to protect the management treatment which unjust possible and opened (unfair).

2) Informative Target

Informative target based on the idea that user which is gone to clear with the certain sophisticated level. Thereby, disclosure instructed to provide the information which can assist user in making effective decision.

3) Special Requirement Target

This Target represents the merger from the protection of public target and informative target. What have to be laid open to public limited by what considered necessary for user which is gone to, whereas for the purpose of observation, certain information have to be submitted to supervisor body pursuant to regulation through forms that claiming disclosure in detail.

Other disclosure target that is according to Securities Exchange Commission (SEC). According to SEC of disclosure target categorized to become two that is: 1) protective disclosure, that intended as protection effort to investor, and 2) informative disclosure, which aim to give the competent information to report consumer (Wolk, Francis, and Tearney in Zuhroh, Diana and I Putu Pande, 2003)

There is different idea in the case of how far the wide of disclosure of financial statement ought to be conducted and information requirement of consumer differ. There are three concept of concerning broadness of financial statement disclosure, (Eldon S Hendriksen, 1997 in Suwardjono 2005) that is Adequate, Fair, and Full Disclosure. The concept what most often practiced is Adequate Disclosure, which is minimum disclosure which must be fulfilled to make financial statement as a whole do not mislead for the sake of decision making. Fair disclosure containing ethical target by providing competent information to potential reader. While full disclosure representing disclosure for all relevant information.

Full disclosure owning impression of information presentation abundance, so that some parties exactly have a notion bad. Abundantly information will be productive contra because detail disclosure which not is important so exactly will close the significant information to cause the financial statement difficult to be interpreted. But competent disclosure about the significant information to all investor and other party shall be adequate, complete and fair. There is no a marked difference among this concepts if altogether utilized in competent context

Meanwhile there are two type of disclosure in its relation with the conditions specified by standard, first is mandatory disclosure, which is minimum disclosure, required by accountancy standard going into effect. And the second is voluntary disclosure that is disclosure of items done voluntarily by company without obliged by regulation, though all public company obliged to fulfill minimum disclosure, they differ by substantial in number information addition expressed to capital market.

Motivation and Reason of Doing Social Disclosure
According to Suwardjono (2005), some motivation which possible push the environmental and social performance information disclosure for exam