Abstract
This article gives an account of an investigation based on documents content analysis, institutional studies, books and magazine articles that expose research and reflection on the concept Corporate Social Responsibility CSR, unveil their economic and political sustainability. The economic and political spheres of social have a relative degree of autonomy, but among them establishing a relationship of interdependence. The research aimed to: describe the economic foundations of the concept of CSR in Latin American companies in the global context, to describe the political foundations of the concept of CSR in Latin American companies in the global framework. With the economic changes occurring in the twentieth century, the role that becomes relevant firms must take action on socially responsible.