The present publication...[as] an initiative of the Arcor Foundation, C&A Foundation and Save the Children, in alliance with Unicef, who have been jointly and steadily working in this area during the last three years. This document was made by the Argentine Institute of Corporate Social Responsibility (IARSE).It is specifically addressed to the corporate sector. It intends to be a useful contribution to facilitate the commitment of small, medium and large companies to the development of childhood and adolescence of the country. It is based on the assumption that growth and development of economic activity not only depends on each company and the quality of relationship with each one of their stakeholders (mainly employees, consumers, clients and suppliers) but also and very specially, on the environmental and community conditions surrounding it.