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AbstractThis study used a questionnaire to assess perceptive differences in corporate social responsibility among business students in the United States, China, and India. The study finds that American and Indian respondents attached more importance to the noneconomic aspects of social responsibility than Chinese respondents. Chinese students were more accepting of making facilitating payments to get things moving. Indian respondents placed more emphasis on philanthropy while the US group emphasized legal obligations. In the choice of business goals, there is generally little difference between the three nationality groups. The two main goals selected are taking care of owners' interests and consumers' needs. The study's findings have implications for business school curriculum, public policy, and multinational corporations. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

PurposeThis comment aims to join the discussion raised by Penget al.regarding the social responsibility of international business (IB) scholars in the case of Chinese outward foreign direct investment (OFDI), and to provide a subject overview about it.Design/methodology/approachIn response to Penget al.'s paper, this comment focuses on three issues, i.e. the myth of Chinese OFDI, round‐tripping, and state‐owned enterprises (SOEs).FindingsOwing to a short period of accumulation, the scale of Chinese OFDI stock is small compared to the global total. However, with its momentum, it may become a threat in the long term. Apart from round‐tripping, tax havens such as Hong Kong have multiple functions for Chinese companies to invest in. Although the size of foreign investments conducted by private companies remains small, their role in Chinese OFDI should not be ignored.Research limitations/implicationsThe arguments made in this comment are mainly built upon the data from the official publications, which could present a broad but superficial view of the Chinese OFDI. In order to fill research gaps such as the internationalisation behaviour of Chinese OFDI in tax havens, more stories need to be explored.Originality/valueThis comment discusses several issues that have been mentioned by Penget al.but have been explored less in the literature, such as how to view Chinese OFDI in Hong Kong, and how to view the role of private companies.

AbstractDer folgende Beitrag untersucht das ursprünglich aus den Vereinigten Staaten von Amerika kommende Konzept der corporate social responsibility im Rahmen des Rechts der Volksrepublik China. Dabei liegt der Schwerpunkt dieser Untersuchung auf dem chinesischen Gesellschaftsrecht. Insbesondere seit dem Jahr 2005, als der damalige Generalsekretär der Kommunistischen Partei Chinas und Staatspräsident HU Jintao die Politik einer Harmonischen Gesellschaft ausgerufen hat, gewinnt die Frage nach der sozialen und gesellschaftspolitischen Verantwortung von Unternehmen in China zunehmend an Bedeutung. Inwiefern das chinesische Gesellschaftsrecht darauf eine Antwort weiß, wird bislang noch kaum in der chinesischen Rechtswissenschaft diskutiert. Die folgenden Ausführungen sollen zur Schließung dieser Forschungslücke beitragen.

China's recent economic transformation and integration into the world economy has coincided with increasing pressure for corporate law reform to make corporate social responsibility (CSR) integral to business and management strategy in China. This timely book critically analyses contemporary notions of CSR in China, discussing theory and practice alongside legal responses in this emerging field. Jingchen Zhao uniquely combines the history, traditions and social policies of China with Chinese law, explaining the significance of path dependence in China. He presents an in-depth debate on the difficulties involved in transplanting developed legal principles directly into Chinese society, and takes a detailed look at the CSR provisions in Chinese company law which aimed to put social and environmental concerns onto the corporate agenda. He suggests how these laws could be more effectively and efficiently enforced with reference to UK law, and explores specific issues including: Chinese Company Law 2006, the 'Harmonious Society' in China, the 2008 Financial Crisis and its impact on the Chinese economy, recent corporate scandals including the Sanlu Baby Milk scandal, the Wenchuan earthquake and CSR donations, the Beijing Olympic Games and CSR, and the Fujia chemical plant. This book will prove an enlightening read for academics and practitioners in the fields of law, business and management interested in CSR and the law in contemporary China

Social responsibility of a modern type of entrepreneur should become not just a legislatively normative phenomenon, but a deeply personal philosophical basis of economic, industrial, commercial and socio-cultural activity. Social activity, formation and development of human capital are key characteristics of the type of thinking and action of a modern entrepreneur