中文摘要：

企业社会责任信息披露的成本分散于信息的收集、整理、印制、披露和管理等诸多环节，因此，如果企业披露社会责任信息不能为企业带来经济利益的流入，那么企业披露社会责任信息的积极性将大打折扣。在对中西方企业社会责任信息披露的经济后果差异进行比较的基础上，从企业社会责任信息披露环境、企业披露社会责任信息的动机以及影响企业社会责任信息披露的因素三个方面对导致后果差异的原因进行分析，最后对我国企业社会责任信息披露研究提出相应的建议。

英文摘要：

The cost of corporate social responsibility information disclosure is distributed in the process of collection, arrangement, print, issuance and management. If the information disclosure of corporate social responsibility （CSR） cannot bring economic benefits into firms, their passion of disclosing CSR information will be greatly re-duce. Based on the current literature, this paper compares the economic effect of corporate social responsibility in academic researching field and analyses the possible reasons from the information environment, information disclo-sure motivation and influencing factors. Some suggestions are given in the end.