The stakeholders: Difference between revisions
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Stakeholders, precisely because they are interested in the performance of corporate entrepreneurial activity, have assumed an increasingly important role, on the one hand, in the discussions of academics at an international level, and on the other, for corporate policies. In particular, their voice acquires prominence in the context of discussions around sustainable companies, i.e. companies that pursue the so-called ESG factors: Environment, Social, Governance. | Stakeholders, precisely because they are interested in the performance of corporate entrepreneurial activity, have assumed an increasingly important role, on the one hand, in the discussions of academics at an international level, and on the other, for corporate policies. In particular, their voice acquires prominence in the context of discussions around sustainable companies, i.e. companies that pursue the so-called ESG factors: Environment, Social, Governance. | ||
For example, the Italian [[Corporate Governance Code]] recalls the importance of achieving a so-called sustainable success, defining it as “''the objective that guides the actions of the board of directors and that consists of creating long-term value for the benefit of the shareholders , taking into account the interests of other stakeholders relevant to the company''”. | For example, the Italian [[Corporate governance code|Corporate Governance Code]] recalls the importance of achieving a so-called sustainable success, defining it as “''the objective that guides the actions of the board of directors and that consists of creating long-term value for the benefit of the shareholders , taking into account the interests of other stakeholders relevant to the company''”. | ||
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Revision as of 13:45, 12 July 2023
Definition[1]
Person interested in the performance of an enterprise to which he or she is linked through relationships of various kinds.
To the category of stakeholders belong:
- the shareholders (shareholders) interested in both profits and capital gains;
- creditors (debtholders) interested in the repayment of interest and the face value of debt;
- the customers, interested in the quality of the products;
- the suppliers, interested in the payment of goods;
- employees, interested in the receipt of wages and the quality of the work environment;
- other categories of stakeholders belonging to the environment in which the enterprise operates.
The role of stakeholders in corporate governance
Stakeholders, precisely because they are interested in the performance of corporate entrepreneurial activity, have assumed an increasingly important role, on the one hand, in the discussions of academics at an international level, and on the other, for corporate policies. In particular, their voice acquires prominence in the context of discussions around sustainable companies, i.e. companies that pursue the so-called ESG factors: Environment, Social, Governance.
For example, the Italian Corporate Governance Code recalls the importance of achieving a so-called sustainable success, defining it as “the objective that guides the actions of the board of directors and that consists of creating long-term value for the benefit of the shareholders , taking into account the interests of other stakeholders relevant to the company”.
