Recently, a growing number of companies have been publishing corporate social responsibility (CSR) reports. This study aims to examine the purpose behind companies' publication of CSR reports. By investigating the relationship between the publication status of CSR reports and firms' actual corporate social performance (CSP), we can understand firms' underlying objectives. The results of this study show that CSR reports and corporate social performance have a positive relationship, suggesting that firms that publish CSR reports actually invest more in social responsibility.