Based on the GBEE-CRAS 2021，61 overseas CSR reports released by Chinese enterprises from 2008 to 2020 are assessed and analyzed，and suggestions are proposed accordingly. The characteristics can be concluded as follows：the number of overseas CSR reports has increased since 2017，and it is growing rapidly from 2019 to 2020；90% of overseas CSR reports are released by central SOEs and their subsidiaries；the report covers mainly Asia and Africa；enterprises in mining，construction and power industries highlight overseas social responsibility information disclosure；the report language combines local language and Chinese；most of target enterprises only released the report one time，only 30% of reports can retrieve news released in English，reflecting that the value of corporate social responsibility information disclosure has not been effectively used；As for the report content，contribution to the Belt and Road Initiative and CSR philosophy of parent company are highlighted and the relevance of the SDGs needs to be enhanced；the information disclosure topics focus on labor practices，environment，communities etc.，obvious regional characteristics；the report design style stays close to the aesthetics of local people，and reflecting the humanistic care and industry characteristics of Chinese enterprises. It is suggested to improve the continuity of report release and strengthen the connection with the UN SDGs，attach importance to the social responsibility management function of the reporting service company，make good use of the communication attributes of the report，and enhance the value of report communication as a whole.