Corporate Social Responsibility (CSR) has been introduced to the Chinese in the past decadethrough requirements to comply for example with Social Accountability 8000 (SA8000 is astandard of behavior deemed suitable to show respect for and accountability to society).Compliance has been required by buyers in western markets and by multinational companiesas they have entered the Chinese market. Still a clear concept of CSR is not yet widespreadamong Chinese corporations and employers. Problems raised by unethical behaviors ofcorporations continue to exist in China. As Klein (2002)1 once famously stated, it couldperhaps be argued that the entire western society has been influenced by companies whichdid not behave ethically, and almost all of those same problems can be found in China today.Culture and education have been strongly influenced by marketing; mergers, predatoryfranchising, synergy and corporate censorship have decreased the variety of consumers' choices; job opportunities have moved to countries where labour is much cheaper etc.Therefore, it is important to measure the level of CSR being employed in China byorganisations at present. This research measures the level of CSR practiced with employeesin private financial intermediation and accounting companies in Shanghai in terms ofemployee training which plays an important role in these companies. Our research alsocompares the CSR levels of Chinese companies with multinational companies.