Based on the GBEE-CRAS 2020，25 CSR reports released by the state-owned enterprises under the supervision of the Shenzhen SASAC are assessed and analyzed in this research. After comparison with the average level of companies all over China，the current characteristics of these reports are summarized and reporting preparation suggestions are proposed according to the performance of the report. It is found that the overall reporting quality of target reports is generally high and is better than the average level of companies all over China in terms of completeness，credibility，readability，comparability，innovation and materiality. In the future，the reporters need to further improve the disclosure of social responsibility management system；establish and improve the CSR index system to improve the level of data disclosure，and consider the expectations and demands of different stakeholders together in the information disclosure，so as to further enhance the materiality of the report.