Corporate social responsibility report (i.e., CSR) is the information vehicle loading the social responsibilities a firm performs as requirements of current social movements, and it belongs to the general information disclosure of a firm. The conservatism in financial system should be applied to the process of CSR reporting so that the wildly existing state of favoring positive information in CSR report could be constrained and altered. This paper sets to analyze the generality of conservatism principle in information disclosure and the acceptance in CSR reporting, and suggest that it could be adopted to improve the quality of the CSR reports.