Abstract
Every company has to play a key role to achieve a social development and harmonic society..It is certain that a relationship between CSR and value creating activities inside companies has to be persistently connected. Some studies, however, reveal that there are so small contributions of CSR on business operation. It is necessary to discussed CSR on the context of business scope and strategy. In this paper, the authors review previous papers and setup problems that has to be solved under the P2M Framework