중국내 기업의 사회적 책임 형성과 발전-CSR 보고서와 평가시스템 분석을 중심으로-

Following the growth of economy, especially with the problem of environment and the safe of products, the importance of Corporate Social Responsibility in China are much more emphasized than before. The objective of this study is to study and analyze the development of Corporate Social Responsibility in China. In particular, the study focuses on CSR report category and its evaluation system with contents analysis. Through the analysis of CSR practices’ guideline of Shenzen stock exchanges and evaluation system of Chinese Academy of Social Science,we could find : First, although CSR is now attracting public attention,Chinese companies’ CSR practices are in poor level in aspect of the release rate of CSR report. Second, the results of it’s evaluation are related with the entire CSR-related issues, including governance responsibilities, market responsibilities, environmental responsibilities and community responsibilities. Thus the findings may suggest directions for Korean companies in China towards active promotion by conducting CSR practices positively.