“Corporate social responsibility” （CSR），as a social campaign，was initiated in the 1980s in the west，and has become prevalent throughout the world along with the process of globalization.1609287 The renewed interest in the topic of CSR is immediately related to the increasingly serious worldwide labor-management disputes. Now this wave of disputes has also hit China. Because of the complicated social background of this campaign，people hold different views on the nature of CSR. The author of this paper maintains that CSR refers mainly to the legal responsibilities of a company towards the society. As far as the scope of responsibilities is concerned，it mainly refers to a company’s responsibilities relating to the adjustment of internal labor relations and to the realization of the workers’ rights and interests. In this sense，it can be assumed that CSR is a term directed related to labor law. This paper is to start from this recognition and explore the nature of CSR and issues related to the legal adjustment of the labor relations.