The chapter aims to introduce the managing directors’ approach about corporate social responsibility (CSR) in a Hungarian city of Győr. Getting information about how managing directors are thinking about the topic is a crucial one in SMEs CSR research. Interview research was made with 50 SMEs in Győr in 2021 and 2022 to investigate CSR approach. Results show that in medium sized companies managing directors know more likely the term CSR but it does not relate with their CSR knowledge or use of CSR term. The research provides information for both academics and practitioners by exploring managing directors’ knowledge and approach to CSR.