Corporate Social Responsibility (CSR) is a system of consistent economic,environmental and social activities of the company implemented based on continuous interactions with stakeholders and to reduce non-financial risks, long-term improvement of the image and reputation of the company, as well as to increase capitalization and　　competitiveness, profitability and ensuring sustainable development of the enterprise.Lack of CSR indicates a low level of development of civil society and the state.China and Russia are in the process from a planned economy to a market economy.The recognition of corporate social responsibility is low and the pace of construction of social responsibility is slow, which is not conducive to sustainable development and enhance enterprise competitiveness.But　　China and Russia are different in corporate Social responsibility, the paper attempts to review the status of literature to establish the theoretical foundation of corporate social responsibility,　　and then research the CSR development and modem status in Russia and China to analysis the difference of definition and standards of two countries.This paper is based on the comparison of corporate social responsibility motivation and state requirements to learn the specifics of application of corporate social responsibility in China and Russia.The purpose of the study is making a comparative analysis of the implementation and operation of the corporate social responsibility in China and Russia.