International Comparative Study Of Corporate Social Responsibility Based On Institutional Perspective

CSR (Corporate Social Responsibility, the paper referred to CSR) have been proposed with the continued expansion of capital triggering a series of social conflicts in the 1920s. And CSR movement has been raised under the influence of ideas of CSR. In recent years, although awareness of CSR gradually increased, but CSR situation is not optimistic, which is contrary to the original intention that the good wishes of building a harmonious society and the road of sustainable development. Someone thinks that the legal system is not perfect and the government blindly ignore the responsibility to develop the economy, lead to CSR missing. Someone thinks that the lack of ability and sense of CSR, or lack of oversight mechanisms lead to CSR missing. CSR started early in Western countries, the system is more mature, the concepts of social responsibility is advanced, via comparing, we found that whether in Japan with strict system or the United States with easing policy, there is a sound system to protect the minimum requirements for CSR implementation.In Western countries, first of all, they have issued laws and regulations to request and lead enterprises promoting corporate social responsibility explicitly. Secondly, under the government’s push, a variety of social organizations are established to protect the legitimate rights and interests of corporate stakeholders, which committing to specify the content of information disclosure and disclosure methods of corporate social responsibility, and they introduced some criteria. In addition, the action of social organizations and government stimulated the stakeholders to fight for their own legitimate rights and interests. Besides, under the combined effect of government system, social organizations and stakeholders, the enterprises are not considering whether or not to perform their social responsibilities, but how to perform their social responsibility.In view of this, on the basis of analyzing the current situation and problems of CSR in China, analyzing differences in CSR practices under institutional differences environment from the perspective of international comparisons of institutional arrangements, international comparison of CSR events, comparison of cases through CSR report integrated using comparative analysis, case analysis and scientific knowledge profiling law. By comparing find the institutional differences behind CSR difference, then proposed constraint mechanism guarantee minimum requirements of CSR and restraint mechanism encourage high level of CSR behavior when Chinese enterprises to fulfill their social responsibility practices. On this basis, based on the current status of the development, proposed system design of CSR.