In recent years, the development of Corporate Social Responsibility (CSR) is becoming very prevalent and getting more and more attention. Thus, the purpose of this study was to examine the firms voluntarily disclosing CSR report which its characteristics whether there is a significant difference between CSR reporting companies and non-CSR reporting companies. Such as corporate governance mechanisms can reflect the corporate social responsibility performance. This is a question worth exploring. In this study, I take listed companies from 2012 to 2014 as research sample and using Logistic regression. The empirical finding show that: (1) Firm scale is positive correlation with the disclosure of Corporate Social Responsibility (CSR). CSR and leverage are not significantly correlated. (2) As firms disclose their CSR reporting, their financial performance tends to be lower.