Abstract: Corporate Social Responsibility (CSR) is becoming a hot topic in both academics and industry sectors. Although the theory of CSR has been built for more than three decades, we are still not very clear about its entire logic frame. Based on the Chinese and English literature in the last 30 years, we begin our literature review with the concept of CSR and then we develop it to a "line" which includes the relations between CSR and financial performance. Finally, we built a net, including the antecedents and consequences of CSR. This study contributes to the literature in understanding the entire structure of CSR.

Key words: Corporate Social Responsibility (CSR), financial performance, institutional theory, resource slack