Corporate Social Responsibility (CSR) as an American academic concept has already been discussed for more than four decades in the academic field and adopted by the corporations in the developed countries for more than 20 years. Now it is blossoming in China, which has become an important part of the supply chains for the capitalist world system. Under the international context and the domestic context, the four major players in CSR implementation—the Chinese government, the subsidiaries of TNCs in China, the SOEs and the NPOEs—have different understandings and performances in reality. In this thesis, I am going to explore how do the four players understand CSR by asking two questions: 1. How does the Chinese Government understand CSR and what policies does it issue? 2. How do the Corporations in China (SOEs, NPOEs and subsidiaries of TNCs in China) react and perform in CSR implementation?