In recent years， the issue of corporate social responsibility（CSR）occurs frequently， especially in the food industry. Therefore， determining the factors that affect the level of CSR in the food industry is necessary. Taking the listed companies of Shanghai and Shenzhen A-share food industry from 2010 to 2017 as the research sample， this paper investigates the impact of geographical dispersion on CSR in the context of geographical diversification. The research shows that geographical dispersion is negatively correlated with CSR in food industry， and the effectiveness of internal control has a certain intermediary effect on the impact of geographical dispersion on the social responsibility of food enterprises. This study not only enriches the study on factors affecting CSR but also helps to reveal and examine the current situation and causes of CSR of food industry in China， so as to put forward corresponding improvement measures.