This volume explores two subjects: corporate social responsibility (CSR) and social responsibility disclosure (SRD). At the theoretical level, a framework for analysis of social responsibility activities and disclosure is developed by exploring the usefulness of resource-based perspectives (RBP) in understanding the motivations companies have to engage in these practices. At the empirical level, an important contribution is made to the knowledge of SRD practices in Portugal by providing new empirical data. A multi-theoretical framework for the analysis of SRD, which combines RBP and social and political theories, is developed. According to the theoretical framework adopted, the contribution which CSR and SRD may have to financial performance is nowadays primarily related to qualitative factors, such as employee morale or corporate reputation.