Abstract: Based on the related theory of social responsibility, this paper systematically studies the dynamic relationship among media coverage, legal environment and social responsibility information disclosure from different angles, to seek the functional mechanism of corporate external factors. The results of empirical research show that, Media negative coverage has a significant positive influence on CSR information disclosure, and it's helpful to improve the quality of CSR report. Good legal environment increases the level of CSR information disclosure. Media supervision is more effective in better legal environment, which reflected in the enhanced quality of CSR information disclosure.

Key words: media coverage, legal environment, social responsibility, social responsibility information disclosure