A Comparative Study Of Corporate Social Responsibility

Corporate Socia l Responsibility(CSR)is that firms uphold the interests of otherstakeholders when it chase the goal of"ma ximum stockholder's wealth", such as the interests ofstockholder, employee, bonder, customers and government , The issue of CSR has received moreand more recognition from both academy and business. The social responsibility conscious of ourcountry's firms is weak, and ma ny firms do not want to perform social responsibility, even thinkit as an obstacle for the target of"ma ximum stockholder's wealth". However, with the socialeconomic growth and people's life level rise, the performa nce of social responsibility play a moreand more important role.This study makes a comparative analysis in the fields of CSR theory research, CSR status andCSR practices between China and other countries in good CSR conditions, abstracting theircharacteristics. Even China has tried to make progress in theory research which has got muchattention on China feature, the CSR status and practices are not in good conditions, and they haveto be improved in severa l aspects, such as social responsibility awareness and legislation.According to Stakeholders theory, this study attempts to make a CSR evaluating system, andmakes analysis of varia nces and regression on data of 48 stock market companies by using SPSS.Without identifying the impact of corporate type on corporate performance, the relationshipbetween CSR and corporate economic performa nce is valida ted, even it is weak.