"The modern man is the missing link between apes and humans." Anonymous is increasingly required to engage the modern management of the enterprise in which he provides his services, the manifestation of social responsibility (CSR) to their environment, their customers, staff, for it is necessary management to pass the emergence of a new approach to organizational culture that includes all those actions, cautions that lead to the manifestation of social responsibility effectively, according to the reality of the scenario in which they operate. There are some SMEs that have largely neglected its management, this fully identified with the scope, achievement, impact generated by the exercise of their functions in achieving the goals, mission, vision that the company should meet without ever neglecting social responsibility. But others have given guidelines to see if it can realize the fulfillment of social responsibility. When we place ourselves in social responsibility, we believe among many contributions in this regard, which we Benedicte Bull provides, commenting on it, it is argued that to advance in the study of CSR as a development tool is to include a third perspective: that of political economy, which in the Venezuelan case is significant at this time. The hypothesis of which being that the conduct of CSR depends on two aspects: a) that is related to the economic sector and an industry to which they belong b) The coming of the relationship between the State and companies. We conclude that despite the exaggerated emphasis on CSR should study more profoundly the relationship between state and company, here only has proposed the inclusion of political economy but it is still necessary to analytically why some businesses are more social responsibility others.