Corporate social responsibility is considered an organizational model of current productivity and competitiveness, based on fundamental aspects for the development of society; in this document, will address topics such as the history, reason to be of CSR in its Individual, Collective and Business dimension, authors that influence the application of CSR in all companies and their need to implement greater actions in the environment and some Companies that have seen a quantitative and qualitative change of their organization when applying this model of profitability; Likewise, the case of the passenger transport company Avianca Holdings S.A. Will be the starting point for measuring through financial management the impact generated by the application of this scheme in the environmental field, demonstrating the need to use CSR as a method of effective economic growth when promoting actions that improve the levels of society, economy and environment, without neglecting international external factors that may affect the optimal benefits expected.