Abstract:    Corporate social responsibility (CSR) represents a transformative evolution in the values of commercial civilization, and the quality of CSR reports serves as the strategic cornerstone for companies to build sustainable competitiveness. By analyzing 4514 CSR reports from China′s A-share listed companies between 2021 and 2023, and based on authoritative frameworks including the Sustainability Reporting Guidelines issued by the Global Reporting Initiative (GRI) and the China CSR Reporting Guidelines developed by the Chinese Academy of Social Sciences (CASS), we constructed a CSR quality evaluation system which comprises six first-level indicators (completeness, responsiveness, accessibility, credibility, innovation, and comparability) and 18 second-level indicators. Moreover, by leveraging text mining techniques—specifically, text sentiment analysis and word frequency statistics, we automatically scored CSR report quality across dimensions. Then, the TOPSIS-entropy weight method was employed to determine indicator weights, followed by dimension- and industry-specific analyses. The key findings include: (1) CSR report quality improved significantly from 2021 to 2023, with industry-wide practices demonstrating positive growth; (2) firms excelled in report accessibility and responsiveness, while innovation and comparability remained widespread weaknesses; and (3) inter-industry disparities in CSR report quality were pronounced, with the financial sector leading comprehensively and the entertainment industry requiring urgent improvement. This research has facilitated efficient, objective quantification of CSR report quality, and it will offer valuable references for government policymaking, corporate optimization of report preparation, enhancement of CSR implementation capabilities, and elevation of industry-wide CSR standards.

Key words: corporate social responsibility, report quality, quality evaluation model, text mining