Subordination of commercial companies to the rules and principles of corporate law confirms that the dominant of formalism in this area is a necessity for stakeholder, managers and supervisors activates and with considering the Jus Cogens norms in this field, the stakeholders can not withdraw their capital stock from the corporate unless in framework of laws and charter. Therefore, the domination of rules and charter principles may create some obstacles and challenges on stakeholders or managers. Respect to human codes and obligate to social responsibility is the examples of above mentioned challenges. In this line, the relationship between merchandising (business) companies and social responsibility concept is so important. Meanwhile the domination and scope of corporates laws is not inclusive and generally in confronting between stakeholder’s interests and respects to socially responsibility, corporates interests to be chosen. Absolutely, it doesn’t mean a deadlock for considering the social responsibility by corporates. There are two approaches for interpretation. Although corporate it in self-nature obeys rules to achieve profits but limiting them to the function of profitability creates ambiguities about accepting social responsibility. The ambiguities on social responsibility in corporates can be managed and removed by utilizing human and international standards along with rule of law, corporate governance and as well as conventional tools.