How to make the company "a common"? With and beyond the company as a contract node, can we think of the company as a community? What framework can be established to think of the company as a community? What is an ethical and political approach to thinking about the company of tomorrow? After the innovation and change of business model, the social purpose, the mission of the company has become the new horizon of CSR. In 2011, the European Commission gives a new definition of Corporate Social Responsibility (CSR), as part of a company's control of its impacts. The discussions launched in Europe (France - Act PACTE - Articles 1832 and 1833 of the Civil Code, in Spain, Italy, the United Kingdom, etc.) on the redefinition of the company's corporate purpose carry important transformations. . All this reflection to show that the company is one of the common places, is a community where value is created (and not only intended to produce dividends for their shareholders). It is a community of people working together, and interacting stakeholders, serving a socially useful project.