This paper empirically studied the relationship between the corporate social responsibility cost (CSRC) of employees and the enterprise benefits from the perspective of employees. The CSRC of employee is divided into three aspects: the economic responsibility cost, the legal responsibility cost and the ethical responsibility cost. This paper selected the steel industry as the research sample, using data index and statistical methods to investigate the relationship between CSRC for employees and enterprise benefit. The study found that the correlation relationship between CSRC for employees and enterprise benefit is not entirely positive, of employees into the enterprise benefit’s feedback on CSRC for employees has a certain lag. The cause of this phenomenon includes policy environment, industry development, competitive environment and other related factors. It is hoped that this study can enrich the research of the corporate social responsibility (CSR) of employees and have some implications for future research.
