미국과 중국 기업의 사회적 책임: 다양성과 공통성의 모색

We investigate whether companies’ Corporate Social Responsibility (CSR)activities reflect the political-economic characteristics of the countries wherethey are headquartered. We analyzed CSR reports by fifty-three Chinese andninety-four American financial corporations on the Forbes Global 2000. Domestically, the United States emphasizes ‘freedom’ while China emphasizesan autocratic ‘order’; internationally, the U. S. emphasizes ‘legality,’ China‘harmony’ among nations. Predictably, Chinese firms’ CSR reports heavily reflected governmentguidelines and development plans, and we found no evidence that Americanfirms’ CSR reports were framed by comprehensive regulatory policies. Surprisingly, despite U. S. emphasis on international ‘legality’ and China oninternational ‘harmony,’ we found no evidence that their companiesintentionally observed international standards such as the GRI, UNGC, OECDGuidelines, ISO 26000, etc. We hypothesize that compliance with CSRinternational standards depends on the size and power of the state where thecompanies are headquartered; those from the U. S. and Chinese can afford notto observe international standards. To support this argument, we compare U. S. and China firms to those from Korea and Taiwan.