Abstract: Firstly, this chapter reviews the global , regional and industry CSR reports specific rules. Secondly, it analysis the enormous gaps existed in the rules of CSR reports. In addition, it splits several difficulties and situation which should be paid much attention about the formulate rules of CSR reports. And then it puts forward several feasibility research about CSR report formulate rules combing with the present international, domestic theory and related pratice information on corporate social responsiblity in China. Finally, it prospects the development trend of CSR reports and bring up the shortcomings of this chapter.