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This paper explores the way in which leading Chinese and global companies operating in China communicate their corporate social responsibility (CSR) principles and practices to Chinese stakeholders.

A content analysis of corporate websites finds that companies normally take one of three approaches in their CSR communication: CSR as ad hoc public philanthropy, CSR as strategic philanthropy, or CSR as ethical business.

In additon, the paper finds that Chinese companies and global companies show a clear trend toward convergence. Chinese companies have gradually adopted the Western model of corporate social responsibility and Western companies have also begun to adopt unique Chinese concepts to describe their CSR principles and practices in China.

Both Chinese and global companies targeting consumers tend to adopt either an ad hoc or strategic philanthropy approach to CSR. Among them, global companies are more likely to emphasize product safety as part of their CSR and are more likely to practice CSR through company policies and partnerships with government. They are also more likely to frame CSR as a global practice.