Abstract:Combining the neoinstitutional and resourcebased theoretical perspectives, we propose an integrative framework to explain the antecedents of CSR. Among the resourcerelated determinants, top management commitment to ethics plays an essential role in propelling firms to undertake various types of CSR. Among the institutional determinants, social normative pressure and regulatory stringency have strong positive effect on firms’ level of CSR participation. We further compare the relative predictive power of competitive mechanism and institutional isomorphic mechanism, and find greater contribution of the former, supporting an economic or strategic perspective on organizational social involvements in China. What’s more, peer pressure does not necessarily lead to socially responsible behavior, as its impacts are contingent on the resource characteristics of firms.