Abstract：Through the continuous development of each period, the directive function of corporate social responsibility（CSR） is becoming increasingly important. After the subprime mortgage crisis in America occurred, the world has a new understanding of CSR, namely, corporations as citizens should be committed to social responsibility. Also, Chinese scholars do a full study on CSR, and form a new point of view in various fields. This paper, from the perspective of defining CSR, the boundary of CSR, CSR and financial performance, the implementation mechanisms of CSR, corporate environmental responsibility, the evaluation system of CSR, the information disclosure of CSR, and the interpretation and promotion of ISO 26000, provides a comprehensive overview in the latest research of domestic CSR theory from 2012 to 2013.On this basis, the chapter summarizes the study characteristic of Chinese CSR, and make prospects of the development in various fields.
Keywords：CSR; responsibility boundary; evaluation system; ISO 26000; financial performance; information disclosure