In recent times, companies are paying more attention to the development of CSR (Corporate Social Responsibility) and above all their fundamental values. Core values ​​are used in marketing strategies (Berry, 1999) also in managing customer loyalty in order to create distinctive and long-lasting relationships with customers (Prahald and Ramaswamy, 2004; Normann, 2001) and stakeholders (Pruzan, 1998; Post et al., 2002). The interaction with a stakeholder and concerns a business operation is used to understand CSR as the voluntary integration of environmental and social factors, but has failed to discuss and analyze CSR explicitly from the perspective of stakeholders (Andriof et al ,2002; Post et al, 2002). Based on Freeman (1984, 1994), CSR adoption involves two strategies: the shareholder strategy and the social harmony strategy. As the former explain in neoclassical economic theory (Friedman, 1970), the initial social responsibility of the company aims to increase profits, but after ethics it is impossible to separate the business and it is also necessary to take into account all interested parties (Freeman , 1994; Andriof et al, 2002). Stakeholder theory has emerged as a primary organizing framework underlying all business ethics over the course of fifteen years. It has recently been gaining traction as a viable framework in the field of strategy. “Theory” is not so much a formal unit as a broad research tradition encompassing philosophy, ethics, political theory, economics, law, and organizational social sciences. In its applied form we therefore speak of the "stakeholder approach". Various social scientists and philosophers converge on stakeholder theory from different points and for different reasons. The former see attention to stakeholders as a way to foreground the central part of the document. It therefore appears that CSR was initially a shareholder strategy (Roberts, 2001), but that a socially responsive CSR approach will encompass a broader spectrum of issues (Andriof et al., 2002), including ethical considerations (Roberts, 2003). In the “path towards corporate responsibility” Zadek (2004) refers to two dimensions of learning regarding CSR: organizational and social. He argues that the learning journey of organizations is complex and iterative and follows a learning path in which the last two of five stages in the learning curve are: “It gives us a competitive advantage” and “We need to make sure everyone does it” (Zadek , 2004). Zadek (2004) argues that it is easy to get started “but doing business with a deeper sense of corporate responsibility requires courageous leadership – in particular, civic leadership – in learning and an ingrained process for organizational innovation”.”.