This paper discusses the possible relationships between corporate social actions and organizational legitimization processes through a theoretical approach. The concept of social responsibility refers to the legitimate and voluntary actions of companies with society and its internal public, in other words, the companies’ commitment with activities that may contribute to maintain or to increase the social well-being (ALIGLERI and BORINELLI, 2001). In order to develop the discussion proposed, the Impressions Management theory is used. Impressions management is understood as all activities that a social actor (individual, group or organization) develops in order to control the way one see himself, searching to create a desired social image. It is presented three possible situations of how social responsibility actions can impact corporate image: 1) substance with little impact on image; 2) image and substance; and 3) image with little substance.