Corporate social responsibility is a complex and ambiguous term, whose realization implies gratification of many assumptions, expressed in practical application of its constitutional elements and manifestations (economical, legal, ethical and others), which, each for itself, represent an independent kind of responsibility. The qualification of contemporary and current term of corporate social responsibility is based on a present consciousness of corporate and other business subjects towards socially responsible action in the very procedure of conducting, as well as activities in relation to conducting, in terms of creative influence to the environment in which the subjects acts. Social responsibility with leading corporations or business subjects in their form of conduct has become part of their business strategy, along indisputably determined need for interaction with the environment. The question of corporate social responsibility in Serbia today, taking both global and individual aspects into consideration, must be approached to as a term that is new and which formation is conditioned and partly determined by slow forming and advancement of private sector in general. In this phase of corporate social responsibility development in Serbia, it is necessary to show understanding towards all its forms, whose realization is, as a rule, conditioned and determined by available financial resources, as well as consciousness of what is possible and what is needed.