Social responsibility has been incorporated as a fundamental aspect in the structuring of large organizations. It is inevitable from a communicative and social interpretation perspective of organizations, not to observe them as socially incorporated entities and active agents in society. In the last two decades there has been not only an advance in the theoretical conceptualization of social responsibility, but also a normative and strategic design of the implementation of SR in companies. In the present investigation, a comparative study is presented that analyzes the development and execution of Social Responsibility in Spanish and Mexican companies. For this, the index based on Corporate Reputation Corporate Monitoring (MERCO Ranking) will be taken as a basis, selecting those considered as the ten best companies positioned in Spain and Mexico. The objective of the study is to determine the coherence of the MERCO Reputation Index with the theoretical concept of social responsibility. As well as determining the real role of the SR in the organizational philosophy and the materialization of it.