Research studies on Corporate Social Responsibility often focus on revealing corporate leaders’ attitudes toward various issues of CSR. The position of the present paper is that to understand CSR, we must grasp the collaborative perspective of CSR, and discern the attitudes of community leaders as well as corporate leaders. To this end, the study compares attitudes of community leaders with those of corporate leaders in three localities in Israel. The study examines various issues of CSR, highlighting the benefits to both (...) community and corporation of reciprocal relations. Results from t‐tests confirmed significant differences between the groups. Some important implications for CSR particularly in terms of collaboration between community and corporation are discussed. (shrink)