ABSTRACT
This chapter explores the underlying motives for engaging in corporate social responsibility (CSR) practices among Western multinational enterprises (MNE) in China. CSR is a term; business ethics, social dimensions, and the general idea of corporate statesmanship have been around for decades. The noticeable differences between the types of CSR in developed and emerging economies are a driving force for the interest in emerging contexts. The main motives for CSR activities are categorized as having to do with legitimacy, that is, improving government relations and image improvement through CSR, the maintenance of a conducive attitude on the part of the government, as well as on the part of civil society. CSR focuses on generating publicity, which in turn could improve the company's image; this view seemed to be much more common in China than in the United States or Europe. Cost efficiency, as a motivation underlying CSR practices, derives from the aim to have fewer accidents, less time needed for production.
