<p>Drawing on impression management theory, this study investigates the feedback effect of corporate voluntary disclosure of corporate social responsibility (CSR) information on internal control quality. We argue that although voluntary CSR disclosure is often perceived as a strategic tool for shaping a favorable external image, such impression management strategies may have unintended internal consequences—specifically, they may undermine the effectiveness of internal governance and weaken internal control systems. This adverse effect is more pronounced in contexts characterized by heightened greenwashing risk, elevated audit fees, and state ownership. The findings offer valuable insights for emerging market investors concerned with corporate CSR practices and for other stakeholders seeking to better understand voluntary disclosure behavior within the unique institutional environment of China.</p>