Corporate Social Responsibility (CSR) in China is critically evaluated, making a comparison of Hong-Kong Hang Seng (HK HSI) and FTSE100 listed companies. This is split into a number of objectives, pursued in the subsequent chapters. Chapter1 sets out a background of theories that underpin the CSR concept, making reference to Garriga and Mele''s (2004) framework. Chapter2 highlights some CSR issues and their corresponding responses in China, drawing links to the theories highlighted in chapter1. Chapter3 examines the motivations of countries and companies approaches to CSR issues and explores what impact the level of economic development could have on a country''s approach to CSR and ability to thoroughly enforce CSR oriented regulations. Hence reference is made to Dean et. al.''s (2009) Pollution Haven Hypothesis (PHH) that emerging and developing economies have a lax approach to environmental CSR regulations in order to attract much needed foreign investment. The CSR reporting practices of 20HK-HSI and 20FTSE100 companies are analysed along a criterion set out in appendices 3 and 4, the results from both samples are compared, culminating in the final conclusion and recommendations.