This PhD project will concentrate on top executives’ decision making process of corporate social responsibility (CSR), specifically, the influence of managerial cognition on CSR. We aim to further the understanding of above particular process based on a series of empirical analysis in a multinational context. First, in the view of stakeholder theory, what sort of moderating role of internal and external stakeholders’ attitudes plays in the relationship between executives’ cognition and CSR? In addition, is there a three-way interactive effect of executives’ cognition, stakeholders’ satisfaction and managerial discretion on CSR? Second, in the light of the collective empathy model in corporate philanthropy decisions, to what extent can bottom-up empathy-driven actions affect executives’ attention on corporate philanthropy and the following CSR initiatives. Third, based on agency theory, it would be interesting to study how shareholders’ preference moderates the relation between executives’ cognition and CSR. Will CEOs receive more support if they share the same cognitive pattern as powerful members of their boards?