This　study　aims　to　investigate　whether　firm　performance　influences　corporate　social　responsibility　reporting　of　Chinese　listed　companies.　We　have　used　the　sample　of　all　A-share　listed　firms　on　Shenzhen　and　Shanghai　stock　exchanges　for　the　period　2008　to　2015.　The　authors　used　pooled　ordinary　least　squares　(OLS)　regression　as　a　baseline　methodology.　To　control　the　possible　problem　of　endogeneity　we　use　one　year　lagged　and　two-stage　least　squares　regression.　We　find　that　firm　performance　has　a　statistically　significant　impact　on　CSR　reporting.　Moreover,　we　see　that　firms　with　high　performance　are　more　likely　to　report　CSR　activities　than　low-performance　firms.　Additionally,　five　of　the　control　variables　(board　size,　CEO　power,　SOE,　firm　size,　and　Big4)　have　some　influence　on　CSR　reporting.　These　findings　hold　for　a　set　of　robustness　tests.　Our　results　have　implications　for　the　development　of　CSR　reporting　in　developing　countries　like　China.　Our　research　suggests　that,　in　China,　companies　with　better　financial　performance　undertake　more　CSR　reporting.　The　paper　contributes　to　the　existing　literature　by　investigating　the　effect　of　firm　performance　on　CSR　reporting　of　Chinese　listed　companies.　Additionally,　this　paper　enriches　the　current　literature　on　CSR　reporting　and　highlights　the　importance　of　a　firm＇s　financial　performance　for　better　environmental　performance　and　reporting.