stakeholders

stakeholders
All those with interests in an organization; for example, as shareholders, employees, suppliers, customers, or members of the wider community (who could be affected by the social or environmental consequences of an organization's activities). Stakeholders may be users of the annual accounts and report of the organization and dependent to some degree on its financial position and performance. Stakeholder theory is an approach to business that attempts to incorporate the interests of all stakeholders in a business, as opposed to the view that a firm is responsible only to its owners (see shareholder value). It thus attempts to adopt an inclusive rather than a narrow approach to business responsibility.

Accounting dictionary. 2014.

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