This study was carried out in a sample of 20, 10each business firms of Khyber Pakhtunkhwa-Pakistan and Afghanistan.Reason for selection of firms from Khyber Pakhtunkhwa in Pakistan is the resemblance of culture in the areas selected for study in Pakistan and Afghanistan. The attitudes and knowledge of managers of firms towards CSR in these two countries was compared in order to find how well the management of thesefirms is cognizant with the CSR phenomena and the ways corporate social responsibilityis practiced for the benefits of the societyin both countries.Senior levelManagement was interviewed through anopenand close ended pre-structuredquestionnaire.The research methodology was qualitative. Miles and Huberman (1994) 3-stage process approach was used for data analysis.The study revealed that the CSR practices were more planned and effective in the firms of Pakistan as compared to the Management of firms in Afghanistan. Thus, the impact of CSR efforts in firms of Pakistan was high on the welfare of the society as compared to the impact of CSR on Afghani society.