Corporate Social Responsibility in Western countries which has a lot of research and development for many years, and it has progressed to a strategic combination with the business goal. This study links the strategic corporate social responsibility and competitive advantage, expecting to find out the evidence from China enterprises. This study also considers the other factors that affect competitive advantage such as human capital variables. The samples are 1176 listed companies in China from 2008 to 2011. The empirical results show that on the whole, the implementation of strategic corporate social responsibility for the impact of competitive advantage cannot be able to see the results immediately in the current year, but it will impact on competitive advantage in later year, and other factors as human capital also had significant relationship with competitive advantage.