From the perspective of firm violation risk, this paper analyzes the objective phenomenon, mechanism and governance factors of management opportunism in the process of compulsory disclosure of corporate social responsibility.First, it is found that there is a significant positive relationship between the compulsory disclosure of social responsibility and the violation tendency of the enterprises in the future period, and this positive relationship only exists in firms with compulsory disclosure or third-party assurance.Secondly, an investigation of the impact mechanism shows that the compulsory disclosure of social responsibility is positively related to the agency cost of management, which indicates that mandatory disclosure of social responsibility can cause management opportunism.Finally, it is found that internal control quality and institutional investors’shareholding do not have significant governance effect on managers’opportunistic be-havior in the compulsory disclosure of social responsibility.This paper provides evidence for the effect of the mandatory disclosure of social responsibility and provides support for improvement of third-party assurance of the mandatory disclosure of social responsibility in practice.