抄録
Recently, the business sector has been increasingly expected to contribute to a sustainable society. Companies describe and publish their value creation processes in their integrated reports. These reports describe the ideal value creation processes and business models as visions, but the plans for the transformation programs to achieve them are not clear, nor are the effective planning methods. In this study, we conducted a case analysis of the value creation processes described in the integrated reports of 12 general contractors and clarified their characteristics. In addition, we proposed a seven-step business model transformation program planning method based on the value creation process described in the integrated report and system dynamics.