The effects of value on the perception of corporate social responsibility implementation: A study of Chinese youth

Abstract This study tries to determine the effects of personal values on individual perceptions of CSR issues. We investigated 980 Chinese young people, finding that: (1) Chinese youth display a mixed value structure of traditional and emerging western values, stronger self‐transcendent values than self‐enhancement values, and stronger openness values than conservation values. (2) Chinese youth have negative perceptions of corporate social responsibility (CSR) performance of corporations in China, especially on the environmental dimension. (3) Personal values have a significant effect on perception of Chinese youth of CSR, with young Chinese who value self‐transcendence or openness more having more negative perceptions of the CSR performance of Chinese corporations. In contrast, those who value self‐enhancement or conservation more have more positive perceptions. The practical contribution of this study is to suggest that value cultivation is a good way to develop ethical behaviour and responsibility, which in turn affect the development of CSR in China. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.