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This work aims at the comprehension of the effects that the practice of the social responsibility and the corporate governance can produce over the value of a company. Social responsibility has been assuming an important role in the companies' decisions and the corporate governance, even though related to norms and legal requirements, also has a fundamental aspect in the ethical commitment. According to stock market analysts, social responsibility has become more relevant when companies are analyzed at the time an investment is being recommended. Much the same way, institutional investors have been considering social responsibility before investing. The analysis of the return supplied by the socially responsible investment funds (from the English SRI – Socially Responsible Investments) in comparison to the return of the traditional investments funds, shows that a relation between social responsibility, corporate governance and the value of the companies does exist.


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