Competition in the product market is a crucial factor for decision making of companies to disclose information. The purpose of this study is to evaluate the relationship between the level of corporate social responsibility disclosure and product market competition. Studied society no sampling is chemical industries, petroleum and cement products, listed in Tehran Stock Exchange(54 companies) for the two financial period from1390 and 1391. The level of corporate social responsibility disclosure was measured by the Herfindahl - Hirschman index through the content analysis of the annual report of the board and product market competition. Testing the hypothesis, multiple regression analysis with data integrated method and Eviews7 software were used. The results showed that there is not significant relationship between the level of corporate social responsibility disclosure and product market competition. Also, there is not significant relationship between the level of social and environmental performance disclosure of the company and product market competition.