The profit, an economical purpose of the company, has the role that becomes the means of the benefit of society. It can be said that CSR is theoretically an activity that invents this profit.CSR described in this text is internalization of Social Cost. This research aims to define this CSR as dynamics CSR activities from the strategy side. Past discussion of CSR research and the review of the discussion about the strategy theory and case derived the following. I took up FP Corporation as an example of CSR, I clarified that it was contribute competitive advantage and it was not an activity to which CSR obstructed the profit. . I described that the strategy that mixes the following is necessary for the judgment which societal cost is internalized, Competitive Advantage, Resource-based Approach Strategy. Blue Ocean Strategy.