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Beatriz Flecha's book deals with issues of Social Responsibility and Sustainable Development from different points of view. Her main contribution is to recognise the formation of partnerships between organisations from the three sectors of the economy as a necessary strategy for sustainable development and success for social enterprises. A very interesting piece of work, with an extremely important objective. We are in a period of questioning about our place in contemporary society, the well-being of the population, the absence of the State and how the Third Sector (TS) relates to other sectors. There has been a huge change in the last 12 years. First it was welfare, charity; today it's social investment, transforming environmental and economic realities, etc. The third stage in this book is from the last three years: how to relate the three sectors; it's very recent. The Third Sector has to have an identity to favour self-sufficiency and income generation. Not to compete, but toapply and transform. FGV's IntegrAção magazine, Oct/2007 - Prof. Luiz Carlos Merege nominated for Publication of the Month.