This book is the fruit of a long reflection nourished by permanent questions, observations of practical cases, real interventions in the organizations, and an untiring and perennial fundamental question: How to optimize the efficiency of the managers by a judicious equilibrium adapted to social and economic imperatives in companies?This book presents 10 chapters that correspond to the 10 levers of success advocated by the authors. In addition to several basic concepts essential for practitioners, managers will find questionnaires and indicators that will help them to establish accurate assessments and optimize their decisions. This book presents an array of topical examples to support the analyzes presented. All chapters conclude with sections entitled '' In Practice '' which are devoted to measures, recommendations and errors to avoid. The order of the chapters respects the evolution of the authors' message addressed to the readers. It takes its essence in values, namely the very personality of organizations, and ends with social audit as the ultimate tool for monitoring social performance.