A Comparative Study Of Corporate Social Responsibility Practices

With the tide of globalization, the campaign of corporate social responsibility (CSR) originated in the western society is spreading throughout China and other developing countries. The concept of CSR keeps changing with times and its implementation has become mainstreams in the world. However, many socially irresponsible incidents both at home and abroad disturbed this wave and fashion. These incidents have one thing in common: corporations do not undertake the due corporate social responsibilities. Therefore, it's urgent for Chinese society to intensify its awareness of corporate social responsibility.Generally speaking, the status quo of CSR in Europe and USA is far better than that in China. Such notable and sharp contrast between China and the West is the result of many factors, among which the economic factor is a very important one. Although it's vital, it's not the only factor causing such sharp contrast. Among these factors, the author thinks the culture factor is another driving force behind and the attitudes towards CSR in the east and west are different. Based on the cultural value theories from Geert Hofstede and Trompenaar, this thesis uses four dimensions: inner-outer locus of control, uncertainty avoidance, particularism-universalism and rules vs. relationship orientation. First, different practices in CSR both in China and in western societies will be identified. Then, a questionnaire is designed based on these different practices so as to find out different attitudes behind these different practices. Finally, these different attitudes will be analyzed in terms of cultural theories.The end of the thesis comes to some conclusions and findings: Chinese corporations' attitudes towards CSR tend to be covert while foreign corporations' attitudes towards CSR tend to be overt;most Chinese participants view CSR as a demanding force while most foreign participants view CSR as a driving force. The thesis finally points out some research limitations and also puts forward several suggestions for future studies.