This paper has investigated the relationship between mission statement and corporate social performance of top 100 state-owed corporate in china. We found that corporate mission statement concern with customers and supplier, products and services, as well as technology and growth factors are significantly associated with the economic responsible performance, while the high frequency of image which concern with the nation, employee, societies and environmental included in mission statement are not significantly associated with social and environmental responsible performance. The result indicate that mission statement concern with image include issues of social and environmental are related to the needs of legitimacy, it is the reaction to the pressure of formal and informal institutions.
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