本文选取匈亚利、波兰和俄罗斯三个转型国家为样本,比较三个国家在经济、社会转型背景下,履行企业社会责任的框架与实践。通过比较研究发现:三个国家在经济、社会转型背景下,公众对企业社会责任有相似的认知,但是,政府和学术界在推动企业社会责任时,承担的的角色却有明显的不同。 This paper selects three transition countries, Hungary, Poland and Russia as samples to compare the three countries in the context of economic and social transformation, to fulfill the framework and practice of corporate social responsibility. Through comparative study, we found that in the context of economic and social transformation, the three countries have similar perceptions of corporate social responsibility. However, the roles played by the government and academia in promoting corporate social responsibility are obviously different.