Abstract: Based on the related literatures of CSR evaluation, we designed the index system from the financial perspective, and then selected 100 state-owned sample enterprises by business income index from “Chinese Top 500 enterprises of 2011”. We also calculated the economical responsibility, legal responsibility, ethical responsibility and comprehensive scores by component analysis and divided the results into 3 categories: superior level, general level and inferior level. Finally, we analyzed the characteristics from the angle of types of enterprises, located region, types of industry and content structure. In the second section, we selected the sample of Sinopec Group, the Industrial and Commercial Bank of China Limited, China Unicom, Shanghai Electric (Group) Co. Ltd., and Shaanxi Yanchang Petroleum (Group) Co. Ltd., and expounded their features of executing CSR in the areas of protecting environment, promoting economic development, improving the quality of information life, protecting workers’ rights and interests, and realizing the win-win situation of corporate and local separately. In the last section, we designed the CSR promotion mechanism of China state-owned enterprises, and then explained the guarantee measures from the collaboration of enterprises, government, and societal public.
Keywords: state-owned enterprises; CSR; comprehensive evaluation; case analysis; driven mechanism