As the most productive fruit in the world, there is a lack of research on disease resistance mechanisms in citrus. WRKY transcription factors are mediators of disease resistance in plants. In this research, CsWRKY23, which could respond to exogenous salicylic acid (SA) was identified. As a variant WRKY, the transient overexpression of CsWRKY23 in citrus peel enhanced the resistance to Penicillium digitatum. The potential targets of CsWRKY23 were identified by using DNA affinity purification sequencing (DAP-seq). In combination with RNA sequencing (RNA-seq) data, 48 direct target genes of CsWRKY23 were identified. In addition, five genes for EMSA and dual-luciferase report system analysis were selected and the results showed that CsWRKY23 activate CsAAE12, CsRbohD, CsSARD1, CsWRKY22 and CsIQM6 expressions. Further analysis revealed that CsWRKY23 contributed to SA synthesis pathway, reactive oxygen species (ROS) accumulation, and cell wall strengthening. This study presented a possible regulatory network for disease resistance involving the CsWRKY23.