Based on the GBEE-CRAS 2021，22 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 CSR reporting in China，vertical comparison with reports released in 2019，the characteristics of target 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 CSR reporting in China in terms of completeness，credibility，readability，comparability，innovation and materiality. In the future，target enterprises need to further improve the overall quality and reporting level，prepare report in accordance with the mainstream reporting guidelines and norms，and strengthen the disclosure of CSR performance. And more systematic and comprehensive information disclosure should focus on issues that are gradually widely concerned by the society，such as energy conservation and emission reduction，responsible supply chain and fair competition，to respond to the concerns of stakeholders and continuously improve the report quality.