社会责任（CSR）问题一直是企业战略与商业伦理交叉领域研究的焦点。而在不成熟的制度环境、全球化的市场压力下，在华中外资企业都面临诸多社会责任挑战。不同于以往转型经济中社会责任行为工具性视角的观点，我们主要聚焦于在华中外资企业在我国社会责任推进的过程来进行研究。这里首先根据在华中外资企业在时间和空间维度上的变化划分为四种情境：本土企业从过去到现在、本土企业走出去、外资企业从过去到现在、外资企业入华，然后基于跨情境的视角把社会责任放在这四种情境中来进行考察。本研究通过问卷调查、二手数据、跨案例研究的方法，运用制度理论与利益相关者理论，研究了在制度和市场的双重压力下在华中外资企业如何拓展社会责任宽度与深度、以及为增加透明度而自愿披露社会责任报告的理论机制与过程。本研究丰富了人们对转型经济中本土及外资企业推动社会责任进程的理解，同时对督促与引导在华中外资企业履行社会责任具有重要实践指导意义。

Corporate social responsibility (CSR) issue gains much attention in the overlap field of strategy and business ethics. Under the condition of weak institution and global market pressure, local and foreign firms have to deal with much challenge of CSR. Different from traditional instrumental view of CSR in emerging economy, we focus on CSR developing process of local and foreign firms in China. We firstly construct four contexts by combining time with geography dimension of local and foreign firms in China, i.e. outward FDI of local firms to foreign countries, institutional responding process of local firms in China, inward FDI of foreign firms to China, and institutional responding process of foreign firms in China. Based on trans-context perspective, we put these firms' CSR into mentioned four types of contexts. Using survey, second-hand data and multi-case methods, we explore how local and foreign firms promote their CSR developments in China when these firms face up with both institutional and markets' pressure. Then this study could enrich the understanding of CSR development by local and foreign firms in emerging economy. Practically, this study could help government incentive and promote local and foreign firms to carry out their substantial CSR activities.