Abstract : Today the Corporate Social Responsibility can be considered as particularly relevant as far as the operational management of companies and organisations are concerned. It is indeed necessary to clarify the concept of Corporate Social Responsibility because this notion does not only concern the social aspects of organisations, and it does not apply only to companies. First of all, this concept should be applied in the decisions and practice of Strategic Management and be set up thanks to strategic engineering. Eventually, the impacts on the general performance of companies or on organisations will be assessed at three different levels: environmental, social and economical in order to measure the efficiency and the efficacy along the periods of time. We suggest a model to facilitate the implementation of Social Responsibility in the companies through a three dimensional engineering. It consists of the three main lines of the Corporate Social Responsibility and its implementation process which includes three different stages. We drew on our research on nine different preliminary fields from which we have obtained the necessary elements to develop our model of Corporate Social Responsibility strategic management. Then we have tested this model on two organisations and we carried out a three year longitudinal analysis.