Abstract
Currently leads to the majority of companies recognize the importance of the CSR, the ISO26000, plays a role as a guideline. When performing CSR management of this guidance, it must be clarified organic relationship between value creation activities and CSR companies. It should be noted, it is the perception of stakeholders. Conventionally, diversification of stakeholders has been pointed out. In this paper, we classify the organizations involved in social value companies, the NPO and government, to discuss the relevance of the P2M framework by showing the relationship between social values. Moreover, customer value is focused on cases that have been reflected in the company's internal processes, and report that the examined element in order to reflect the value sharing process P2M framework addresses the companies.