Based on the GBEE-CRAS 2021，241 CSR reports released by foreign-funded and Hong Kong，Macao and Taiwan-funded enterprises in 2021 are assessed and analyzed in this research，and suggestions are proposed accordingly. The results show that the materiality，completeness and readability of target reports are higher than the overall average CSR reporting quality in China，and the credibility，comparability and innovation are slightly lower than the the overall average CSR reporting quality in China. It presents the following phased characteristics：The report quality has been improved，and overall，they are at the development level；they pay attention to disclosing the information of suppliers，employees，customers，communities and other stakeholders，and less information of peers，social organizations，media，financial institutions is disclosed；the readability level of target reports is high，thus realizing the efficient transmission of information on CSR performance；the overall credibility of target reports is still insufficient，and there is much room for improvement；the disclosure of supply chain issues is prominent，focusing on helping improve the overall CSR performance of the supply chain；environmental issues focus on the disclosure of waste，resource and energy consumption management and greenhouse gas emissions，etc.