The main purpose of the study is to provide some theoretical foundations for building a framework to analyse different approaches and perspectives that examine the concept of social responsibility of universities today, to facilitate understanding and strategic challenge for universities, proposing three major perspectives of this concept in the literature: managerial and policy processing. From the classification of theories and approaches to social responsibility at the university level in the three perspectives proposals, analyzes the current development of this concept in Spain, cataloging the various institutional initiatives analysed based on the classification proposed in the test. Thus, the initiatives of university social responsibility in Spain mostly focused on the management and regulatory approaches, while stressing the own voluntary action and development cooperation transformative approach.