The Sustainable Development Goals (SDGs) have become more important since its implementation and has gained greater attention from large corporations on a global level. The same can be said about Corporate Social Responsibility (CSR) and Creating Shared Value (CSV). Companies tend to be more inclined to respond to customer s opinion regarding the negative aspects of a company s operations. This study looks at how one of the World s largest tobacco companies, Philip Morris International (PMI), responds to the SDGs, CSR and CSV. With the help of representatives from the Department of Health in England, Philip Morris International, and the Norwegian Institute of Public Health, one might get a better view on how an industry mostly criticized, can contribute to reducing the smoking prevalence in Norway and in England. In order to understand why governments and the tobacco industry work as they do, the principle of harm reduction is explained. This will shed a light on why new technology needs to be accepted on a country s market, and possibly reduce the number of non-communicable deaths (NCDs) due to smoking traditional cigarettes. PMI has dedicated their newest product, the IQOS, to just that: to reduce NCDs, and propose that their product is better fit to reach the goals set by governments, more efficiently than many other options that governments use in the fight to reduce smoking prevalence among their citizens. This study has examined a number of documents, articles, and interviews in order to come to a conclusion whether PMI is adjusting to the SDGs or not, and if they are doing it as an attempt on CSR/CSV.