The Effects of Managerial Values on Socially Responsible Restructuring

This chapter presents the empirical study on how the managers perceive and interpret CSR in the context of China’s economic reforms, and especially, whether managers with socially responsible value-oriented tend to undertake restructuring in a more socially responsible manner. The data for this analysis was collected by the survey conducted in 2003–2004 (see Chap. 5). I believe that the study in this area is particularly important, as it provides greater insight on the extent to which CSR has developed and is interpreted in recent years in China. By comparing with other studies in this area, this research also shows the difference in interpretation and perceptions of CSR in the different cultural and economic context between China and other countries.