Abstract：Social responsibility implementation of transnational corporations in China has made greater progress than before since 2012. There has been a lot of new features, new issues and new trends, while Chinese scholars has also made more in-depth researches in this field. From 2012 to 2013, there are lots of new trends of multinationals’ social responsibility practice: at the macro level, our country has increased efforts in introducing the new standard ISO 26000 and tried to promote multinationals’ social responsibility practice through domestic legislation; at the middle level, CSR double standard still largely exist in multinationals’ acts, but it is possible to improve their CSR practice; at the micro level, according to self-interest principle and enterprise strategy, multinationals can choose whether to disclose CSR information or not and which way to disclose. In conclusion, we should take more measures to promote the CSR practice of transnational corporations at all levels.
Keywords：multinationals; CSR; double standard; information disclosure; domestic legislation