虽然有不同的优势，是企业社会责任的相关概念，事实上，组织在实施企业社会责任的概念面临着不同的挑战，使它很难组织工作对理念的有效实施，实现预期的目标，取得了企业社会责任（Choi &帕萨，2006）。问题的一部分的事实，组织通常是在改造过程中出现，而在大多数情况下在输入结果的预期变化，输出变化（Freeman，1984）。但是，如果企业社会责任通常很难评估一个组织产生预期的效益作为企业社会责任的结果通常没有直接的平均值来计算的影响。然而，现在的事实是，企业慈善的努力有助于品牌权益和品牌形象的组织和这样的组织通常是更好的位置有更好的交易与目标市场。 除了在问题出现的事实，企业社会责任实践从不同的地区和企业组织越来越多地参与全球商业活动，他们将不得不适应当地的做法（斯廷斯&德莫特，2006）。例如，企业社会责任问题更严格的英美西方和欧洲组织与世界其他地区相比，特别是第三世界国家，机构仍然从事古老的转化过程中，造成对环境的巨大影响。企业组织面临的企业社会责任的挑战可以分为四个关键领域，包括经济，法律，伦理和慈善的挑战。例如，企业的经济责任，组织应确保良好的治理以及公平和公正的实践活动提供人力资源员工（letza et al.，2004）。企业组织通常面临的挑战是，在大多数情况下，高层管理人员通常工作的股东财富最大化，而一些股东的代理人（管理）可能从事最大化他们的个人福祉。
Although there are different advantages that are associated with the concept of CSR, the fact is that organizations while implementing the CSR concept is confronted with different challenges that in turn make it really hard for organizations to work towards the effective implementation of the concept and accomplishing the desired objectives chalked out for the CSR (Choi & Parsa, 2006). A part of the problem emerged from the fact that organizations are usually engaged in the transformation process, and in most of the cases the variation in the inputs results in some desired variation in output (Freeman, 1984). However, in case of CSR it is usually difficult to assess the desired benefits that an organization accrues as a result of CSR as usually there are no direct mean to calculate the impact. However, it is now an established fact that the corporate philanthropy efforts contribute to the brand equity and the brand image of the organization and such organizations are usually in better position to have better transaction with the target market.
Apart of the problem emerged from the fact that the CSR practice vary from region to region and as business organizations are increasingly involved in global business activities they will have to adapt to local practices (Hatings & McDermott, 2006). For example, the CSR issues are much more strict in Anglo-Western and European organization as compared to other parts of the world, particularly the third world countries where organizations are still engaged in the centuries old transformation processes that are causing huge impact over the environment. The CSR challenges that business organization confront could be grouped into four key areas including economic, legal, ethical and philanthropic challenges. For example, the economic responsibility of business enterprise is that the organization should ensure good governance as well as provide fair and equitable practice with the human resources it employee (Letza et al., 2004). The challenge that business organizations usually face is that in most of the cases, top management usually work for the maximization of shareholder's wealth, while the some of the shareholder's agent (management) may be engaged in maximizing their personal well being.