This chapter looks into the most recent managerial publications relating to the base of the pyramid theory (BOP), as well as the more limited studies on social business (SB), looking to understand to what extent these concepts can give new perspectives on corporate social responsibility (CSR). Businesses are assimilating to a greater or lesser defensive or proactive extent, a social expectation and an increased regulatory framework to implement CSR. The business ethics trend advocates a particular altruism consisting of running initiatives for the common good without any recompense for the business concerned. One of the essential strands of the relationship between business and society concerns poverty. The study of CSR publications has allowed to better understand the role of business in relation to society, as well as the issues for business when taking account of environmental and social dimensions.