The theory of partnership value refuses to consider the ownership of shares in capital as the ownership of all or part of a company. Based on this reasoning, we are already beginning to move away from the theory of shareholder value creation and toward a new theory considered to be establishing ethics in the business world, commonly known as stakeholder theory. This book first discusses the contribution of stakeholder value creation theory to strategic business management by questioning the organizational dynamics of the company and defining the process. It then illustrates this theory with a case study focusing on the most successful players in the real estate sector in Morocco.