Abstract: As there is a growing concern about climate change recently, low carbon development will become a long-term trend in the world. In this paper, 259 companies that disclose the CSR reports of 829 companies listed on the Shanghai Stock Exchange in 2015 are selected as samples, using content analysis and hierarchical regression analysis to apply an empirical study the factors that impact the fulfillment of corporate social responsibility. The results show that the intensity of government regulation and corporate space carbon footprint are positively correlated with corporate social responsibility while the degree of NGO development in the province where the enterprise is located has no correlation with the corporate social responsibility. The results of the study give an explanation of the completeness of the fulfillment of social responsibilities of listed companies in China.