European Journal of Applied Business and Management, Special Issue, 2016, pp. 229-243. ISSN 2183-5594 229 Research paper Corporate Social Responsibility in Turkey: A Sectoral Analysis Submitted in 31 August, 2016 Accepted in 25 October, 2016 Evaluated by a double blind review system MEHLİKA SARAÇ 1 , DUYGU ACAR ERDUR 2 , OLCAY BEKTAŞ 3 Structured abstract Purpose: The aim of this study is to understand CSR in Turkey based on different sectors by analyzing the content and target group of the organization’s CSR activities and tries to find out if CSR activities of companies are self-homogeneous within sectors in a developing country context, Turkey. Design/methodology/approach: Using a sample of 50 companies listed in İstanbul Stock Exchange (BIST) Corporate Governance Index, company statements have been examined by content analysis in order to discover contents and target groups of CSR activities. Hierarchical cluster analysis conducted in terms of CSR activities. Findings: Results show that, CSR activities of organizations which are in the same sector are not similar to each other in terms of their content and target group. Based on these results, it is possible to say that sector specific factors do not seem to be decisive on CSR activities of organizations in Turkey. In every sector, CSR activities focus on the society and students as a target group. Paralleling to this, content of the CSR activities seems to be concentrate on environment, social aid and education. Research limitations/implications: Future studies may also take into account the influence of organizational factors such as company strategy, mission, or structure in addition to industry over the content and target group of CSR activities. Originality/value: This study contributes to the non-US CSR literature, by assessing the CSR practices of organizations among different sectors which have different regulative, normative, and cognitive characteristics in Turkish context. Keywords: Corporate Social Responsibility, Sectoral Analysis, Cluster Analysis 1. Introduction “Corporate social responsibility (CSR)” considered as an Anglo-American concept which has originated in developed countries diffusing into developing countries. The focal point of the concept CSR is the belief that society and corporations are nested each other. Based on the idea of “social contract” that characterizes the relationship between corporations and society; it is assumed that society expect from corporations to behave in an appropriate way to fulfill the obligations to them (Carroll, 1993, p.18-19). 1 Uludag University, Business Administration Department, msarac@uludag.edu.tr. 2 Uludag University, Business Administration Department, duyguacar@uludag.edu.tr. 3 Uludag University, Business Administration Department ,olcaybektas@uludag.edu.tr.