Corporate social responsibility (CSR), today requires companies to exercise their commercial, industrial and service activities in parallel with the development of a collective welfare. Thus society begins to actively participate to be carried out a change of thinking regarding activities of companies. Because of this, in this work it is relevant to identify the different business sectors in which CSR practices are implemented. This, with the purpose of showing that sectors may be affected in their financial performance positively, negatively, or otherwise in which no impact is generated by incorporating CSR activities in business management within the companies, in order to better reflect the results of the various studies, a matrix where the main sectors that implement CSR practices and the effects they have on financial performance indicators relate develops. From the elaborate matrix it is achieved highlight the fact that in most cases the implementation of CSR practices has a positive impact on indicators of financial performance such as ROE, ROA, working capital, current ratio, acid test, profit margin, debt ratio, sales growth, among other variables that affect financial performance. This work is a qualitative research and descriptive- character and was conducted through a literature review, which covered a period of 16 years, where the contributions of several authors were reflected during the period of time between 2000 and 2016.