In order to study corporate social responsibility decision-making behavior from the perspective of brain activities of corporate executives, this paper introduces the method of cognitive neuroscience and the theory of neuroaccounting, to make an in-depth analysis and forecast on corporate social responsibility decision-making behavior using the method of cross-evolutionary derivation in light of the related researches. The results show that the cognitive neuroscience method and the neuroaccounting theory are effective tools to explain the active social responsibility decision-making behavior of corporates, which provide evidence for the combination of corporate social responsibility decision-making behavior and cognitive neuroscience, and references for the related research in the future.