The stakeholders of a company are all those who are influenced by, or can influence, the company’s decisions and actions. Examples of stakeholder groups are:
• shareholders
• management, i.e. the directors or other senior officials with an executive role
• other employees
• those charged with governance, i.e. those whose role is to supervise management to ensure that they operate the business in the interests of the shareholders and other stakeholders and not, purely in their own,
personal interests.
• shareholders
• management, i.e. the directors or other senior officials with an executive role
• other employees
• those charged with governance, i.e. those whose role is to supervise management to ensure that they operate the business in the interests of the shareholders and other stakeholders and not, purely in their own,
personal interests.
• customers
• suppliers
• the government
• lenders of funds
• community organisations, especially in the local neighbourhood.
• suppliers
• the government
• lenders of funds
• community organisations, especially in the local neighbourhood.
Students of CIMA and ACCA are advised to refer the lesson notes provided by the institutes so that they can better understand the subject matter.