Since 2007, B Lab has set off a redefine campaign of a good company. Subverting the traditional thoughts, which is corporation as always, keep profit for the first target. While facing the sharing economy era, companies must propose the new strategy to embrace the new challenges, and create the best companies for people. This study wants to use the CSR research to study whether the B corporation can correspond to the expectation of the CSR. To further understand how the B corporation to use the new business model to change the economic, social and environmental aspects to achieve the relationship of CSR’s obligation.