This research critically evaluates the concept of Corporate Social Responsibility (CSR) in the context of sports companies. It is fundamentally done through a critical literature review with a number of case analyses from American sporting companies. The study reviews the concept of CSR in detail and identifies that there are two main views of it (1) satisfying all stakeholder needs in the operation of a company and (2) going beyond required legal and financial obligation to give to people who have done nothing for a company. Three aspects of each of the two classes of CSR are discussed in the sports context of America. The study indicates that responsible marketing, environmentalism and complementing healthy lifestyle are the main corporate citizenship pointers in sporting companies’ CSR. Also, citizen sponsorship, community-based projects as well as joint projects are the main philanthropic approaches used by American sports firms in discharging CSR.