The contents on Social Responsibility that it teaches in universities have an indirect impact on their application in companies, because these contents influence the way future business leaders interpret and apply this concept. The research was designed with the objective of evaluating whether the knowledge and opinions about Internal Social Responsibility acquired by students from different universities coincide or diverge. A self-administered and structured questionnaire was applied to a non-probabilistic sample of students from three universities located in: Colombia, Spain and Uruguay. Batteries of indicators were used that measure: 1) the way in which students interpret the concept of Internal Social Responsibility, 2) their knowledge about the functions that the human resources area must fulfill when applying Social Responsibility and 3) their opinions about the benefits generated by Internal Social Responsibility for the relationship between companies and their employees. This document presents results based on preliminary information. It was found that there are, among the students of the three universities, statistically significant differences in the way of interpreting Internal Social Responsibility, but the same does not occur with their knowledge about the functions of the Human and Resources area and in their opinion about the benefits that she generates.