The aim of this research is to analyse the impact corporate social responsibility (CSR) disclosure on performance. It also analyses moderating effect CSR assurance association between and performance, contributing knowledge in area. theoretical framework study based stakeholder theory legitimacy theory. sample used consists 9861 international firm-year observations collected from Thomson Reuter...

The loss of truck fence reflects the indifference of corporate social responsibility (CSR); meanwhile, it shows the lack of governmental position in CSR construction. Because of the externality of CSR and the real requirement of Chinese social responsibility construction, the government should play a leading role, whose roles should be Regulator, supervisor and facilitator.