A group of Japanese NGOs and experts have published the position paper "Principles on CSR and CSV — a Proposal based on ISO 26000". In the position paper, they express concern that the new concept of CSV ("creating shared value") is being interpreted in Japan in a manner that suggests that principles of human rights and sustainabilty as expressed in standards such as ISO 26000 and the UN Guiding Principles are no longer relevant. They call for a return to first principles, and argue that these principles should come before CSV, which is at its core merely a business strategy aimed mainly at increasing profits.