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The social responsibility of public or private actors becomes increasingly an important topic revealed by the European Union strategic documents. The forms of expression are more diverse in the old or new EU Member States. However, the social enterprise represents the easiest and omnipresent tool of implementing the social responsibility. In this context, the current paper achieves an integrated approach of those two concepts and realities - social responsibility and social enterprise -focusing both on presentation of the theoretical and normative framework and on relevant comparative aspects from various European countries, including the South-Eastern European states. The book valorises the authors' expertise, acquired in the framework of the Doctoral School of Administrative Sciences in the National University of Political Studies and Public Administration in Bucharest, coordinated by Prof.Dr.Lucica Matei. The book addresses to professors and students, specialists and practitioners in the area of social building the local and regional communities, providing a comparative pillar in view to approach the topic of social responsibility.