McGregor's Theory X and Theory Y primarily discuss which of the following aspects?

McGregor's Theory X and Theory Y delve into the assumptions and beliefs that managers hold about employees and their motivations toward work. Theory X posits that employees are inherently lazy, dislike work, and need to be closely supervised and controlled, while Theory Y suggests that employees are self-motivated, enjoy taking responsibility, and are capable of self-direction.

The core of these theories revolves around employees' attitudes towards work and their engagement in the workplace. Understanding these attitudes allows managers to adopt different managerial styles based on their perceptions of employee motivation, which can significantly influence how they interact with staff and the overall organizational culture.

The other options while related to management and organizational behavior, do not capture the essence of McGregor's theories. Financial incentives do play a role in motivation but are not the primary focus of Theory X and Theory Y. Teamwork is an important aspect of many modern work environments, yet it is not the central theme of McGregor's theories. Corporate social responsibility relates to a company’s ethical obligations outside of employee motivation and is not addressed within the framework of Theory X and Theory Y.