This paper examines the attitudes and perceptions of business and accounting students toward corporate
social responsibility and sustainability and what are the main variables for explaining differences in such
attitudes and perceptions. Secondly, we compare the results of our study with those of the previous liter-
ature to determine whether there are differences depending on cultural, socioeconomic and legal forces.
To accomplish this task, a survey was administered to be fulfilled by Spanish business and accounting
students. In total, we received 319 surveys duly responded. Our results show that business and account-
ing students surveyed in our research have manifested a greater concern for the social and environmental
dimensions of the corporate social responsibility and sustainability term. Meanwhile students surveyed
in previous studies showed a strong commitment to the economic dimension of the corporate social
responsibility and sustainability concept. Such differences are supported by cultural, socioeconomic and
legal forces as well as by the institutional commitment of the university