This research contributes to the literature regarding the similarities and differences of professional managers and owner managers in terms of their corporate social responsibility (CSR) perception and practices. The sample is composed of 60 top executives from the largest Turkish companies. Stratified random sampling method is used. In depth interviews, archival documents and observation techniques are used to gather data. The findings indicate significant differences between owner managers and professional managers along CSR perception and practices. The latter having a certain consciousness of CSR, tend to perceive it as an instrumental issue, as other managerial tools, often without culturally oriented values. The owners, on the contrary, present a variety of attitudes toward CSR. However this variety in perception and practice is basically observed in the case of male executives. No perception difference could be detected when female owner managers and female professional managers are contrasted. They usually appeared to be more sensitive to CSR issues independent of the fact whether they are owner or professional.