Abstract

After nearly a century of theoretical exploration, the concept of corporate social responsibility even more seriously by the community, and has become one of the core concept of business. Multinational corporations in the world economic stage of active corporate social responsibility of the existing theories and challenges. Transnational business expanded stakeholder theory of the extension, it also requires social contract theory of the double standards of social responsibility have a clearer theoretical explanation. Multinational corporations in China's economic growth at the same time through the demonstration effect on China's social responsibility to enhance the level of practice, but there are also some problems that require an enterprise, government and community efforts to solve them. The concept of corporate social responsibility as one of the core concepts to administrate a corporation has drawn widespread attention from the public after a century's theoretical study. Multinational corporations in the world economy pose new challenges to the existing theory for the social responsibility of a corporation that corporations operating internationally expand the denotation of stakeholder theory. At the same time, a revised social contract theory is needed to solve the problem of double standard. Multinational corporations make contributions to the rapid economic development and enhance the overall level of social responsibility practice in China . However, it is necessary for the government and the public to resolve the existing problems related to corporate social responsibility of multinational corporations