Abstract
The purpose of the paper is to identify and compare the different attitudes of managerstowards the concept of social responsibility. The first social responsibility actions were carried out inRomania by multinational companies that have implemented verified strategies in other countries. Themodel of these companies begins to be taken up in the Romanian business environment as well. Thereserved and even reluctant attitude of managers towards CSR is determined by lack of vision andeducation in the field of social responsibility.