The purpose of the article is to determine the category of «social responsibility», the study stages of its development in the context economic transformation and features levels of social responsibility. In the article considers theoretical and methodological aspects of the category of «social responsibility», because the background mainstreaming issues of social responsibility and awareness of the importance of further development of society rarely social responsibility is interpreted as a factor that only certain way regulates businesses and rarely is the reason for the increase of social activities. The very same issues of social responsibility emerged as a result of the irresponsible behavior of a number of corporations in relation to the environment and human potential. Based on the fact that social responsibility is not narrowly directed concept study was conducted at different levels and determined that there is a relationship between them.