In recent years, Corporate Social Responsibility (CSR) reporting in China has been developing rapidly, and the number of social reports issued by Chinese enterprises continues to sharply increase. This book investigates the evolution of this reporting practice in the country and the reasons behind it. In addition, it examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In order to obtain government recognition and receive more resources, stateowned enterprises, private enterprises, and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political, and social roles in promoting, encouraging, and controlling the development of CSR reporting.