The classification of implicit emotions in text has always been a great challenge to emotion processing. Even though the majority of emotion expressed implicitly, most previous attempts at emotions have focused on the examination of explicit emotions. The poor performance of existing emotion identification and classification models can partly be attributed to the disregard of implicit emotions. In view of this, this paper presents the development of a Chinese event-comment social media emotion corpus. The corpus deals with both explicit and implicit emotions with more emphasis being placed on the implicit ones. This paper specifically describes the data collection and annotation of the corpus. An annotation scheme has been proposed for the annotation of emotion-related information including the emotion type, the emotion cause, the emotion reaction, the use of rhetorical question, the opinion target (i.e. the semantic role in an event that triggers an emotion), etc. Corpus data shows that the annotated items are of great value to the identification of implicit emotions. We believe that the corpus will be a useful resource for both explicit and implicit emotion classification and detection as well as event classification.