This essay examines whether or not Chinese firms differ in CSR approach, focusing on sustainable development, when compared to Western MNCs in the PRC. To do so, corporate identity, output and CSR...Show moreThis essay examines whether or not Chinese firms differ in CSR approach, focusing on sustainable development, when compared to Western MNCs in the PRC. To do so, corporate identity, output and CSR reporting were compared for three case study firms: BMW Group (Western MNC), Brilliance China Automotive Holdings (Chinese firm), and BMW-Brilliance (a joint venture between the other two firms). The joint venture was included, because of certain ownership restrictions in the PRC in the automotive industry and the Western firm as a sole entity could not be examined in the PRC. The results showed that the Western MNC outperformed the other cases on all three categories, the joint venture came in at a close second, and the Chinese firm lacked far behind on all three categories. Comparing the results between the Western MNC and the joint venture seemed to indicate that the joint venture is merely used as a vessel for the Western MNC to sell/produce vehicles in the PRC due to the ownership restrictions. The context of the PRC did not seem to matter significantly, as BBA and BMW showed strikingly similar results. Results did show that certain theories surrounding CSR practicing in the PRC can be applied to Western MNCs in the PRC as well.Show less