Abstract: In this paper, the formation of conceptual framework about strategic corporate social responsibility impact the financial performance. Strategic corporate social responsibility (SCSR) is defined as a model for fulfillment of societal needs while increasing business financial performance. In the application of the conceptual framework, the author combines the strategic management theory and regards corporate social responsibility as an influential investment. The investment methods of sustainability strategy and differentiation strategy not only realize their social value, but also promote corporate financial performance. Thus, corporate ownership has almost no differential influence on the relationship between strategic corporate social responsibility and financial performance. The research finds that thinking about strategic corporate social responsibility from the perspective of investment enables managers to better cope with the increasing demands from different stakeholders, and to satisfy social needs while promoting their own social value (SV) and economic value (EV).