Abstract This article explores the interpretation of corporate social responsibility (CSR) in an authoritarian context, with a specific focus on China. Despite surged CSR disclosures by Chinese firms, their understanding and application of CSR often align more with the party‐state's policy directives than with international self‐regulation standards. By analyzing CSR narratives from various actors, including government agencies, corporations, and third parties, through the lens of institutional logics, this article provides a comprehensive exploration of the influence of authoritarian capitalist institutions on CSR interpretation in China, offering theoretical insights into business and human rights issues within authoritarian state contexts.