It is notorious the growing interest by both entrepreneurs and academics by corporate social responsibility. Accordingly, a significant portion of the work on the topic is characterized by an essentially optimistic view regarding the concept, although you can find some studies that seek to stimulate further reflections on the concept and its unfolding in today's society. Thus, in order to establish a critical reading of the movement of social responsibility that goes beyond the eminently functional and pragmatic perspective found in most texts on the subject, this theoretical essay is scoped to pursue new perspectives for both themes by inquiries from several authors in the light of critical studies in business administration. To do this, it is sought to present a history of the movement followed by comments about its theoretical foundations. After analyzing briefly the main features of critical studies in Administration, the ideas of national and foreign authors who question the social responsibility movement are presented. Final thoughts are introduced on the subject in the light of critical studies in business administration. Keywords: