本文使用润灵环球责任评级公司(RKS)2015 至 2019 五年企业社会责任评级数据，实证检验了企业社会责任信息披露（CSRD）对企业财务绩效(CFP)的影响，结果表明企业披露的社会责任信息分值越高，企业的财务绩效越好。这表明企业认真履行社会责任，及时积极地披露 CSR 信息，可以提高利益相关者对公司治理的参与度，从而降低代理成本，改善公司的经营和竞争环境。进一步地，本文利用中介作用模型探究了媒体报道在 CSR 信息披露与企业财务绩效作用之间的作用机制，结果发现媒体报道在这两者之间起到了部分中介作用，表明企业披露的社会责任信息对企业绩效的影响，部分是通过媒体报道这个中介变量实现的。此外，本文还将评级数据进行细分，发现企业社会责任信息中内容性方面更能促进企业绩效提高，对企业披露社会责任信息有一定启发作用。

Using the CSR rating data of runling global responsibility rating company (RKS) from 2015 to 2019, this paper empirically tests the impact of CSRD on CFP. The results show that the higher the score of CSRD by enterprises, the better the financial performance of enterprises. This shows that enterprises earnestly fulfill their social responsibilities and actively disclose CSR information in time, which can improve the participation of stakeholders in corporate governance, reduce agency costs and improve the company's business and competitive environment. Further, this paper uses the intermediary role model to test the mechanism of media reports between CSR information disclosure and corporate financial performance. The results show that media reports play a partial intermediary role between the two, indicating that the impact of CSRD on corporate performance is partially realized through the intermediary variable of media reports.