The general objective of the present article, is located in the description of the theoretical foundations for theconstruction of a model of accounting, allowing the measurement, assessment and control of Social Responsibility of Companies. To this end, A descriptive study whose design addresses the nonexperimental, documentary style was used; used there for, secondary sources of information character, which wereprocessed using the technique called documentary analysis. The results show that following the CSR is related to the level of commitment that the companies hold different Stakeholder, a model ofsocial accounting ranks as a strategic management tool that facilitates the measurement, control and disclosure of actions performed by different social organizations on uniform, reliable andrelevant bases, generating useful and accurate information to support the decision making process. It is concluded that an accounting model that allows the explanation of the effects generated by the business activities towards different agents that relate to it, required by profesional accounting sciences a high degreeof commitment to the society, the state and organizations.