| Sumario: | This paper analyzes the corporate social responsibility (CSR) in business, comparing the perceptions of entrepreneurs of small and middle-sized business (SME) and managers of large companies. Previous researches have been focused mainly on the study of CSR in large corporations and multinationals, but, there is still limited number of researches on this issue in SME. Then, this study analyses the attitudes of 150 entrepreneurs and 150 executives using the CSR Indicators Survey. ANOVA has been performed for data analysis, mainly for comparison of groups. The results of this study show significant differences between entrepreneurs and managers in both, general indicators of CSR and internal practices of the CSR in the company. Entrepreneurs show more awareness and commitment with CSR issues than managers.
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