Abstract. This paper is oriented at foreign and Lithuanian capital companies based in Lithuania and the differences between their social responsibility and predominant management types. The research conducted in this paper is based on the public opinion that leads to believing that foreign capital business entities are far more ahead than Lithuanian capital companies as far as corporate social responsibility (CSR) is concerned, and the fact that there is no solid ground to confirm this assumption. The results of the research revealed that the differences do exist, but they are not as vast as the society thinks. It was established that Lithuanian capital companies still lack a fully developed understanding of CSR, meaning that they are still a bit less socially responsible than foreign capital entities, because the idea of CSR is relatively new in the country. Nevertheless, a promising tendency leads to believing that CSR is steadily gaining its significance in the Lithuanian business world.