To view the 360 photos that are embedded in a plan/pdf you need Bluebeam PDF – See image below. Clients that do not have Bluebeam installed, should be able to view them using the free Bluebeam VU version:https://www.bluebeam.com/solutions/vu
If you’re just trying the view 360 images that you have on your computer (w/o Bluebeam) you can download this viewer to do so: https://theta360.com/intl/support/download/pcapp/windows
Make sure that the photos are stitched first to view properly. Your PE or the IT dept can help you with that. PM’s -The software that comes with your 360 cameras does it automatically.
Play the above video to see it in action.