The company must make strategic and intelligent decisions in favour of society, social actors and shareholders, by integrating CSR principles, which will enable it to generate social and environmental value, as well as economic value, which is necessary for the proper functioning of the company. This is achieved by determining what type of products/services to produce, in what quantity, when, where, and at what price. Because CSR, if approached strategically, and not by mimicry (defensive CSR), can become a source of competitive advantage, and therefore profitable for the company. We will show how Danone integrates responsible practices into the heart of their business model. And how they believe that CSR is not a marginal activity, but an integral part of their decision-making and the way they create value.