This article aims to present the concept of social interest applied within the scope of Corporate Law and interpret it according to its application in Portuguese and Spanish Law, in order to subsequently find out if the theoretical concept is applied differently in the normative-legal context of these countries. As a result of this theoretical-interpretative analysis, an attempt will be made to understand whether the concept has evolved towards an understanding of the value creation of the socially responsible company from the same perspective of corporate social responsibility.