This study examines two aspects of corporate social responsibility (social and environmental CSR) in 15 Asian countries. The performance of firms in these Asian countries on the two types of CSR is also assessed relative to country economic, political and social conditions, and compared with those of other regions (Western Europe, East/Central Europe, Australia/New Zealand, US/Canada, Middle East and Africa). Drawing from over 8700 surveys of firms in 104 countries, this study demonstrates substantial country and regional differences in CSR. Firms are embedded in different country contexts, with differing underlying institutional capacities. Strong revealed relationships between CSR and country economic, political and social contexts reflect the importance of a country's development of such institutional capacity to promote and support CSR practices. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.