The main objective of this study is to verify if the capital structure of Brazilian and Chinese companies that release the Corporate Social Responsibility (CSR) report, listed on the New York Stock Exchange (NYSE), are aligned with the Pecking Order and Tradeoff theories. 2012 to 2019. In order to achieve the research objectives, the identification of the Brazilian and Chinese NYSE-listed companies that publish the Global Reporting Initiative (GRI) report was established; examine whether the capital structures of Brazilian and Chinese companies are underpinned by Tradeoff's theory; examine if the capital structures of Brazilian and Chinese companies are supported by the Pecking Order theory during the study period; verify if there is a difference in the capital structure between the companies that disclose and those that do not disclose CSR report in the GRI model, in Brazilian companies; to verify if there is a difference in the capital structure between the companies that disclose and those that do not disclose CSR report in the GRI model, in Chinese companies; analyze whether there is a difference in the capital structure of Brazilian and Chinese companies, which report on CSR.