By any count, the world is changing faster than ever before. Human numbers are growing faster, and the impact of our activities is being felt in more and more ways. This change has profound implications for business, and means that the world of corporate social responsibility (CSR) is at the forefront of this change. So it’s worth looking for what are the current trends and where are they heading (Mallen B., 2012).Attitudes to business and its relationship with society are changed and shaped by outside events. These can be demonstrations of social problems that substantially change the environment within which companies do business, which are partially or wholly caused by business activities. These can be as diverse as extreme climate events raising the profile and public concern about climate change, right through to a run of incidences of corporate corruption. Businesses are calling upon to change behaviors or solve problems because of something external to them.All organizations governmental or non-governmental, non-profit or for profit, should do business in the way that maximize positive effects and to minimize negative effects of that business activity. This is the concept of corporate social responsibility (CSR). European Commission (2002) describes CSR a close relationships between companies and societies to tackle social and environmental concerns. They define CSR as:14CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.The principal aim of the leather industry, which plays a significant role in today?s global economy, is to transform animal hides/skins into a physically and chemically stable material by subjecting them to chemical and mechanical sequential processes, and therefore to obtain products for meeting various needs of people. In this respect, the leather industry could have easily been distinguished as an environmentally friendly industry, since it processes waste products from meat production (Lang M., Kolozmik K., Sukop S., Mla M., 1999). However, the leather industry has commonly been associated with high pollution due to the bad smell, organic wastes and high water consumption caused during traditional manufacturing processes (Tayl M., Cabeza L., Dimaio G., Brown E., Marmer W., Carrio R., Celma P., and Cot J, 1998). Different forms of waste in quality and quantity, which emerge during the transformation of hides and skins into leathers in thousands of leather factories, from primitive to modern all around the world, have negative impacts on the environment.According to the data received from the studies of several researchers, approximately 200 kg of leather is manufactured from 1 tone of wet-salted hide (Veeger L., 1993). This amount constitutes about 20% of rawhide weight. More than 600 kg of solid waste is generated during the transformation of rawhide into leather. That is to say, solid wastes containing protein and fat that constitute more than 60% of rawhide weight are disposed to the environment by leather factories without turning them to good use.In other words, besides the waste water disposed to environment during the processing of every 1 ton of rawhide in world leather industry, the data from FAO reveals that approximately 8.5 million15tons of solid waste is generated during the production of 11 million tons of raw hide processed in the world (FAO Statistics, 2004).This study has tried to assess the nature of CSR and it?s determinants in Ethiopian leather industry in the form of comparison. Attempt had been made to compare the condition or the nature of CSR practices of Awash Tannery P.L.C and Addis Ababa Tannery S.C. The Addis Ababa leather industry is located 18 km of south-west of the Addis Ababa city. The company is the premier tannery in the tanning industry in Ethiopia, in which its establishment dates back to 1925, under the share agreement of two Armenians, Mr. Muse Savajian and Avadis Savajian. Currently, the Company manages to create considerable employment opportunity to citizens of the nation, enables the country to earn foreign currency and also paves a smooth way for the expansion of similar manufacturing industrial sectors that are indispensable for the developmental effort of the nation. Ethio-Leather Industry Private Limited Company (ELICO) – Awash Tannery is located to the Southern part of the city. ELICO is a member of MIDROC Ethiopia Technology Group and established in August 1997 after acquisition of three factories from the Ethiopian Privatization Agency. The Industry has three operating units, and the Awash Tannery (Gloving and Hides Unit) is one of them.