关键词：奢侈品企业企业社会责任必要性建议Abstract：In the background of economic globalization，the idea of corporate social responsibility (CSR) was introduced to China from developed countries，and has since achieved rapid development. Many corporations begin to value CSR construction. Currently，many foreign and domestic luxury corporations have entered the Chinese market，making the research on their CSR performance taking on great significance. By analyzing their CSR practice，we can know that luxury corporations have fulfilled part of their social responsibility while there remain many problems. This chapter first systematically expounds the research background and significance of luxury corporations CSR practice and elaborates the development of luxuries both at home and abroad through analyzing a great amount of data. On this basis，it concludes the CSR performance of foreign and domestic luxury corporations in China，including their achievements and problems when building CSR，and then explains the reasons why luxury corporations fail to fulfill their social responsibility. Finally，after pointing out the necessity for luxury corporations to undertake CSR，this chapter puts forward some related proposals of luxury corporations CSR practice.