With minimal federal regulation, state legislation and precedent in the United States, the institutional environment for social enterprises, the development of social responsibility of business and sustainable corporate governance has generally been formed. It is distinguished by active support for social initiatives of business, a minimum of administrative barriers and interference in matters of their internal management, and the presence of special legal regimes. At the same time, the economic effectiveness of sustainable corporate governance is not known; its principles are also not enshrined at the federal level, but are implemented through the charters of corporations and social entrepreneurship organizations. The type and specifics of sustainable management depend on the type of organization. They are fully implemented in the organizational and legal forms of SPC and BC. The main problem in implementing the principles of sustainable management by the owners and management of social corporations remains the search for a balance between profit and social interests, including an objective assessment of the level of achievement of the latter. This balance is achieved not by the application of corporate law, which varies from state to state, but by the application of the business judgment rule, based on precedent, which implies a high degree of discretion and the difficulty or even impossibility of an objective assessment. Sustainable corporate governance is under increasing pressure from multidirectional non-economic trends leading to socialization, greening and politicization of business to the detriment of its traditional goals. The American federal, decentralized model of legal regulation of social entrepreneurship does not correspond to the development trends of the Russian legal system, where the trends of centralization of regulation dominate. The American legal model of sustainable corporate governance is implemented mainly in large international corporations, which no longer exist in Russia, which significantly reduces the relevance of the experience.