Corporate Social Responsibility (CSR) has already become an important issue in Japan & Korea as well as in China. However, a relatively clear difference of CSR practice of China has existed due to it being government-led CSR practice. The Chinese government actively promotes its CSR standards, the CASS CSR 3.0 while emphasizing Chinese characteristics. This study traces the difference of CSR practice for Chinese firms by looking into twenty-four automakers’ CSR websites and reports in Japan, Korea and C…