Abstract: Based on the recent researches, an evaluation index system was formulated to CSR for the labor relations in China via interviews and questionaire or other ways, including 2 first-level, 11 second-level and 52 third-level indexes. The index system was composed of two parts, i.e., the CSR based on explicit contract and that on implicit contract. Then, a CSR evaluation model was developed for China's labor relations on the basis of SEM, by which the CSR performance of labor relations was evaluated for three Chinese firms, i.e., the Northeast Electric Power Co., Neusoft Group and Baosteel Group, thus showing the effectiveness of the evaluation index system.