At the duration of last decade, the relation between the enterprises and the society constitutes subject of serious discussions. Recent, continuous protests with regard to the activities and energies of enterprises under the escort of caustic reports [peri] corporate exploitation, have created the need for a checked corporate behavior. On the other hand, the ethics in the enterprising space and the environmental concerns have notified repeatedly a positive correlation with the corporate output. Consequently [basei] more the nature of Corporate Social Responsibility ([EKY]) is topical as well as imperative for the enterprise. The philosophy of corporate social responsibility is focused in the management and alignment of all necessary practices with regard to [flegonta] social, economically, and environmental subjects as well as with the adoption of sensitive corporate behavior against the social total. The strategy of corporate social responsibility does not always aim only in the growth of good relations with the society neither in the exemplary operation of enterprise, but in a continuous active operational role aiming at the direct contribution in the social profit, with the active attendance of all interested also involved sides. The corporate engagement as for the various social reflections but also the adoption of feasible solutions constitute usual practice on our days, after the enterprise can always and aims in the enterprising prosperity, with the parallel guarantee of social vesteds and the dynamic presence and attendance leader/interested. The enterprises are always profited by the role and the contribution of social responsibility. Applying a sensitive social confrontation, they develop and improve so much their fame what their corporate identity and picture with the proportional positive repercussions. A lot of reason becomes for the Corporate Social Responsibility and the Corporate Governing (corporate governance) after constitutes interrelated from each other significances. The corporate governing is reported in how a enterprise or a organisation directs her functional mechanisms under the restrictions of laws, rules, and various controls. Moreover, various but questions of governing can concern internal policies, or exterior affairs, that is to say regulating, legal restrictions and contact with teams of consumers that require particular attention. The corporate governing and the corporate social responsibility include subjects as activities of administrative councils, questions of corporate ethics, the social responsibility, the attendance of enterprise in the publics, etc. Under these new conditions, the enterprise is called to revise her operational strategy adopting new enterprising practices for her survival but also the appointment and adoption of new behaviors that will spring from the activity of her executives. ATHENS GSM in the effort to contribute in the comprehension of philosophy of Corporate Social Responsibility in the modern enterprise proposes: the 1) growth of educational program, 2) academic roof for enterprising faculties/Business Schools, 3) systematic inquiring effort, 4) creation of responsible executives (social responsible Managers), the 5) existence of autonomous economic budget. The program has aim to give a completed opinion for the role of [EKY] in the modern enterprising environment and to propose the growth of required knowledge and dexterities that it should has the socially person in charge manager, so that he draws and he materialises programs [EKY] that would be included and they are completed in the general frame of operational strategies.