跨国公司所处环境的复杂性和不确定性为跨国公司带来了先天的外来者劣势，也使得其在东道国的合法性问题更为关键。企业社会责任（CSR）是跨国公司在东道国实现合法化成长的重要战略。本课题基于组织合法性视角，结合制度理论、利益相关方理论和国际商务相关研究，将重点回答三个科学问题：第一，制度环境和利益相关方压力如何塑造跨国公司子公司的CSR战略导向？第二，在制度和利益相关方压力的双重作用下，跨国公司子公司如何通过实施CSR策略性地回应本地需求和全球期望？第三，跨国公司如何通过CSR战略导向和实施实现在发展中东道国的合法化成长和价值创造？课题构建了“CSR前置因素——行为决策——绩效后果”的理论模型，将采用深度访谈、案例研究、问卷调查、内容分析等方法收集数据并检验相关假设。本课题有助于深入剖析跨国公司在东道国通过CSR战略实现合法化成长的理论框架和实践路径，尤其揭示了其CSR行为的权变策略。

As the pace of globalization increases, a growing number of researchers are paying attention to the legitimacy of multinational companies (MNCs). The complexity and uncertainty in the host country environment imply added liability of foreignness for MNC subsidiaries, making it an imperative for them to establish legitimacy in the host countries. Corporate social responsibility (CSR) is an increasingly important strategy for MNCs to establish legitimacy. Starting from the legitimacy perspective, and combining institutional theory, stakeholder theory and international business studies, this project will focus on revealing the decision-making mechanisms of CSR strategy for MNCs in the developing host countries. It will mainly address three questions: a). how institutional pressure and stakeholder pressure will shape the CSR orientation of MNC subsidiaries?; b). how MNC subsidiaries strategically cope with the dual pressure from the institutional and stakeholder environment to balance global and local CSR needs and expectations?; c). how MNC subsidiaries achieve legitimation and maximize value creation through CSR orientation and implementation? This project builds a theoretical model “CSR antecedent—strategic decision-making—performance implications” for MNC subsidiaries in China, and plans to test the model and hypotheses through a mixed-method approach of in-depth interviews, case study, survey, and content analysis. It contributes to the literature and practice by revealing the mechanisms of how MNCs achieve legitimation through CSR in the developing host countries.