responsibility

Abstract The findings of this article bring knowledge about the understanding of corporate social responsibility from the university students ’ perception and their values ’ structure in a cross cultural high education context. Primary data collected via a survey in Business Schools at Universities of Spain, Poland and Bulgaria and multivariate analysis evidence that both the values ’ structure and university students ’ CSR perception are influenced by cross cultural factors. In this High Education context and according to Schwartz’s values theory and the Triple Bottom line, the study reveals different value profiles by gender and nationality and diverse attitudes to CSR perception across these European countries. The result approached is important for organizations to assure the success of strategic purposes implicit on social corporate initiatives