Corporate Social Responsibility (CSR) has become an essential domain in the international business community and is now a major activity in the business world that has forced corporate leaders to pay more attention to dealing with social and environmental issues such as safety, health, and the well-being for their employees, society, and environment. This study aims to explain the situation of CSR practices in a sample of companies operating in the Kingdom of Saudi Arabia (KSA). Furthermore, it aims to explore and evaluate the understanding of the companies' leaders of the meaning of CSR through a quantitative method using a questionnaire filled out by corporate leaders. The results of this study show that the concept of CSR is still in its initial stages of growth and is often regarded as a discretionary act and seen as philanthropic rather than strategic.