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Glossary of Performance & Risk Management terms
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    « Sarbanes-Oxley | Main | Strategic »
    Sunday
    Dec072008

    Stakeholder

    Parties that are affected by the entity, such as shareholders, the communities in which the entity operates, employees, customers, and suppliers.

    Source : COSO Integrated Risk Management Framework

    Person or group concerned with, affected by, or perceiving themselves to be affected by an organisation.

    Note: A decision maker is also a stakeholder

    Source : BS31100:2008

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