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The goal of this paper is to determine whether there are differences in opinion among employees from Russia, Bulgaria and Serbia toward Corporate Social Responsibility (CSR). The CSR is examined through five the most important dimensions: environmental, social, economic, stakeholder and voluntariness dimension. The research was conducted using the questionnaires, aiming to investigate differences in perceiving of CSR. For this purpose one-way analysis of variance (ANOVA) was used. Results show that there are statistically significant differences in attitudes of employees toward importance of different activities companies implement based on CSR concept.