graph LR
    A([management])
    B1[benefit]
    B2[project/product]
    A-->B1 & B2
    B1-->C11[tangible] & C12[untangible/ESG]
    C12-->D00[communication/propaganda]
    C11--> D11[power plant] & D12[mechandise]
    B2--> C21[solution] & C22[system] & C23[software] & C24[service]