The following thesis aims on investigating the perception consumers have of corporate social responsibility. Based on a quantitative survey, a cross-cultural comparison between Austria, Canada and Taiwan is conducted. The main aim of this analysis is to identify the influence of underlying cultural values on the consumers perception and expectation of CSR practices. The thesis examines the consumers general willingness to support socially responsible businesses as well as the allocated importance towards the economic, legal, ethical and philanthropic responsibilities. The results of the study show that Austrian, Canadian and Taiwanese consumers have the same level of general support for corporate social responsibility. Nevertheless, differences in the attributed importance of the four corporate responsibilities exist. All three investigated societies rank the legal responsibilities as the most important ones. However, the Austrian and Canadian consumers evaluate the ethical responsibilities as the second most significant category whereas their Taiwanese counterparts put the economic one on the second place. For all three countries, the philanthropic responsibilities receive the least importance. These findings underline that there are differences in the consumers perception of CSR across cultures. Nevertheless, in contrast to previous research, the similarities between the three investigated societies prevail over the disparities. Hence, the expectations consumers have towards CSR seem to assimilate in todays globalized business world.