Resumen
The job of a manager has become challenging because of the fast changing and complex environment of business today. The heightened awareness and expectations of the stakeholders and the uncertainties of the global markets force the managers to take actions for creating favorable images of their companies through Corporate Social Responsibility (CSR). Since the area of CSR is vast and multidimensional, managers may encounter difficulties in developing effective CSR programs. The situation for managers working for MNCs is even more complicated, because they have to comply with the social and legal norms of both home and host countries. In the present study, an attempt has been made to understand how managers perceive CSR in this competitive and demanding society. Factor Analysis and t-test have been performed to analyze the data. The results revealed that divergent views exist regarding managerial perception of CSR. Among these views the modern and classical approaches are the most dominant ones followed by the calculative approach, self-regulation and economic responsibilities. Comparative analysis shows that there is no significant difference between the perceptions of CSR among managers working for MNCs and managers working for Indian companies. The only difference found was that the CSR practiced by managers in Indian companies are more calculative as compared to their counterparts working for MNCs. Keywords: Corporate Social Responsibility, CSR Perception, Indian Companies, MNCs, CSR Manager, Managerial Perception.