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This study aims to construct a multidimensional framework to deeply analyze sentimental characteristics in CSR disclosure on the basis of Appraisal system and Carroll’s pyramid of CSR. 40 Chinese and American CSR reports are selected as the research targets of this paper. The sentimental characteristics of Chinese and American CSR reports are compared and analyzed in this research. The results of this study are as following: 1) Both Chinese and American CSR reports convey positive sentiment evaluation feature to establish positive image of the enterprises; 2) the use of attitudinal resources in Chinese and American CSR reports tend to judgement and appreciation, but there is a difference in appraisal words use tendency; 3) there are significant differences in the distribution of theme words in CSR reports. Chinese enterprises tend to disclose their economic responsibility information, while American enterprises tend to disclose the information of ethical responsibility. This research has some enlightening significance to enterprises’ cross-cultural communication and discourse multi-dimensional analysis.