The study aims at exploring the relationship between corporate social responsibility (CSR) disclosure and corporate business performance by analyzing the top 50 corporations announced by the CommonWealth Magazine, and whether the issues about CSR will be beneficial to the corporate business performance. Under the circumstance that the companies don’t manipulate their CSR, the higher the degree of corporate social responsibility disclosure, the more positive effect it will bring to the business performance. (For example, Return On Assets, Total Assets Turnover, Return On Equity, and Tobin’s Q…etc.) The positive corporate social responsibility disclosure therefore has positive impact on corporate business performance.