IB & OCR Business: Stakeholders Revision | 利益相关者考点精讲

📚 IB & OCR Business: Stakeholders Revision | 利益相关者考点精讲

In both IB Business Management and OCR Business, the concept of stakeholders is fundamental. Understanding who stakeholders are, what they want, and how their interests can conflict is essential for analysing business decisions and demonstrating higher-order thinking in your exams. This revision guide breaks down the key points you need to master, blending syllabus requirements from the IB and OCR specifications to ensure you can tackle any stakeholder-related question with confidence.

在 IB 商务管理和 OCR 商务中，利益相关者的概念是基础中的基础。理解利益相关者是谁、他们想要什么，以及他们的利益如何发生冲突，对于分析商业决策和在考试中展现高阶思维能力至关重要。本考点精讲梳理了你需要掌握的关键要点，融合了 IB 和 OCR 大纲的要求，确保你能自信地应对任何与利益相关者相关的问题。

1. What are Stakeholders? | 什么是利益相关者？

Stakeholders are any individuals, groups, or organisations that have a direct or indirect interest in the activities and performance of a business. They can affect or be affected by the business’s decisions, objectives, and policies.

利益相关者是指对企业的活动和绩效有直接或间接利益的任何个人、群体或组织。他们能够影响企业的决策、目标和政策，或受其影响。

Unlike shareholders, who own part of the company, stakeholders may have no financial investment at all. For example, the local community is a stakeholder because a factory’s emissions can impact their health and environment. IB requires you to distinguish clearly between shareholders and stakeholders, while OCR often tests your ability to identify stakeholders in a given case study.

与拥有公司部分所有权的股东不同，利益相关者可能完全没有资金投入。例如，当地社区是利益相关者，因为工厂的排放会影响他们的健康和环境。IB 要求你清晰区分股东和利益相关者，而 OCR 则经常考查你在给定案例研究中识别利益相关者的能力。

2. Internal vs External Stakeholders | 内部与外部利益相关者

Stakeholders are commonly grouped into two categories: internal stakeholders who operate inside the business, and external stakeholders who exist outside it. This classification helps you structure your analysis more logically in exam answers.

利益相关者通常分为两类：在企业内部运作的内部利益相关者，以及存在于企业外部的利益相关者。这种分类有助于你在考试答案中更合乎逻辑地组织分析。

Internal stakeholders include:

内部利益相关者包括：

Owners / shareholders – seek profit, dividends, growth.
所有者 / 股东——追求利润、股息和增长。
Employees – want job security, fair pay, good working conditions.
员工——希望工作有保障、薪酬公平、工作条件良好。
Managers – aim for departmental success, bonuses, and career progression.
经理——追求部门成功、奖金和职业发展。

External stakeholders include:

外部利益相关者包括：

Customers – demand quality products, fair prices, and good service.
顾客——要求优质产品、合理价格和良好服务。
Suppliers – expect prompt payment and long-term contracts.
供应商——期望及时付款和长期合同。
Government – collects taxes, enforces laws, wants economic contribution.
政府——征税、执法，期望企业做出经济贡献。
Local community – concerned with jobs, pollution, and infrastructure.
当地社区——关注就业、污染和基础设施。
Pressure groups – may campaign for ethical or environmental practices.
压力团体——可能发起运动，倡导道德或环境实践。
Competitors – indirectly affected by a business’s strategies.
竞争对手——间接受到企业战略的影响。

3. Key Stakeholder Groups and Their Interests | 主要利益相关者群体及其利益

Each stakeholder group has its own set of objectives, which may align with or clash against those of the business. IB students must be able to evaluate these varying interests, while OCR candidates should apply them to specific business scenarios.

每个利益相关者群体都有自己的一套目标，这些目标可能与企业的目标一致或冲突。IB 学生必须能够评估这些不同的利益，而 OCR 考生则应将其应用于具体的商业情景中。

Below is a summary table that you can use to quickly recall interests and influence.

下面是一张汇总表，可用于快速回顾利益与影响力。

Stakeholder	Typical interests	Method of influence
Shareholders/Owners	Maximizing returns, share price growth	Voting at AGMs, selling shares
Employees	Job security, fair wages, safe environment	Strikes, collective bargaining, productivity
Customers	Quality, value, after-sales service	Purchasing decisions, complaints, social media
Suppliers	Reliable orders, fair payment terms	Switching supply, altering credit terms
Government	Tax revenue, legal compliance, employment	Legislation, fines, subsidies
Local community	Clean environment, local jobs, infrastructure	Protests, lobbying, public opinion

4. Stakeholder Conflict | 利益相关者冲突

Stakeholder conflict arises when the objectives of different groups pull in opposite directions. Businesses rarely please everyone, and examiners love to test your understanding of trade-offs.

当不同群体的目标背道而驰时，就会产生利益相关者冲突。企业很少能让所有人满意，考官喜欢考查你对权衡的理解。

Common examples of conflict include:

常见的冲突例子包括：

Owners want to cut costs by reducing employee training budgets, but employees want more investment in career development.
所有者想通过削减员工培训预算来降低成本，但员工希望增加职业发展投资。
Customers demand low prices, but suppliers need higher raw material payments to survive.
顾客要求低价，但供应商需要更高的原材料货款才能生存。
A business plans to expand a factory to increase shareholder dividends, but this creates noise and pollution, angering the local community.
一家企业计划扩建工厂以增加股东股息，但这会产生噪音和污染，激怒当地社区。
Government pressure for higher corporation tax reduces post-tax profits available for shareholder dividends and reinvestment.
政府施压要求提高企业所得税，减少了可用于股东股息和再投资的税后利润。

In both IB and OCR, you are expected to resolve these conflicts by recommending a balanced approach, often involving stakeholder engagement or compromise.

在 IB 和 OCR 考试中，你都需要通过推荐平衡的方法来解决这些冲突，通常涉及利益相关者参与或妥协。

5. Stakeholder Mapping & The Power-Interest Matrix | 利益相关者映射与权力-利益矩阵

A useful tool for managing stakeholders is Mendelow’s power-interest matrix. It helps businesses prioritise which stakeholders to engage with most closely. This analytical framework is highly valued in IB evaluation questions and can be used to support recommendations in OCR extended responses.

管理利益相关者的一个有用工具是门德洛的权力 – 利益矩阵。它帮助企业确定最需要密切接触的利益相关者的优先级。这个分析框架在 IB 的评估题中备受重视，也可用于支持 OCR 长篇回答中的建议。

The matrix classifies stakeholders into four quadrants based on their level of power (ability to influence the business) and level of interest (concern about the business’s activities).

该矩阵根据利益相关者的权力水平（影响企业的能力）和利益水平（对企业活动的关注程度）将其划分为四个象限。

High power, high interest → Key players – manage closely

高权力、高利益 → 关键参与者——密切管理

High power, low interest → Keep satisfied

高权力、低利益 → 保持满意

Low power, high interest → Keep informed

低权力、高利益 → 保持知情

Low power, low interest → Minimal effort

低权力、低利益 → 最少努力

For example, a major institutional investor might be a key player, while a small local pressure group might have high interest but low power, requiring the business to keep them informed. As the situation changes, stakeholders can move between quadrants, so the matrix is dynamic.

例如，一个大型机构投资者可能是关键参与者，而一个当地小型压力团体可能有高利益但低权力，需要企业保持其知情。随着情况变化，利益相关者可以在象限之间移动，因此这个矩阵是动态的。

6. Shareholder vs Stakeholder Concept | 股东与利益相关者概念

IB Business Management makes a sharp distinction between the shareholder concept and the stakeholder concept. This distinction also appears in OCR contexts when discussing business objectives and corporate social responsibility.

IB 商务管理对股东概念和利益相关者概念做了清晰区分。在 OCR 中讨论企业目标和企业社会责任时，这一区别也会出现。

The shareholder concept (associated with economist Milton Friedman) holds that a business’s sole responsibility is to maximise profits for its owners within the bounds of the law. In this view, other groups are only considered to the extent that they serve shareholder wealth.

股东概念（与经济学家米尔顿·弗里德曼相关）认为，企业唯一的责任是在法律允许范围内为所有者实现利润最大化。在这种观点下，其他群体只有在服务于股东财富的情况下才被考虑。

The stakeholder concept argues that businesses have a wider responsibility to balance the needs of all stakeholders, including employees, customers, and the community. This approach aligns with sustainable business practices and long-term value creation. IB exam questions frequently ask you to evaluate these two perspectives.

利益相关者概念则认为，企业有更广泛的责任，需要平衡所有利益相关者的需求，包括员工、顾客和社区。这种方法与可持续商业实践和长期价值创造相一致。IB 试题经常要求你评估这两种观点。

7. Managing Stakeholder Relationships | 管理利益相关者关系

Effective stakeholder management involves proactive communication, negotiation, and often compromise. Businesses that ignore stakeholder concerns may suffer from strikes, consumer boycotts, or damaging publicity.

有效的利益相关者管理涉及主动沟通、谈判，以及往往必要的妥协。忽视利益相关者关切的企业可能会遭受罢工、消费者抵制或损害声誉的负面宣传。

Strategies for managing relationships include:

管理关系的策略包括：

Regular communication – newsletters, meetings, social media updates.
定期沟通——通讯简报、会议、社交媒体更新。
Stakeholder panels – setting up advisory groups that include community representatives and customer focus groups.
利益相关者小组——设立包括社区代表和顾客焦点小组的咨询团体。
Negotiation and consultation – particularly with trade unions and large suppliers.
谈判与协商——尤其是与工会和大型供应商。
Transparency – publishing ethical audits, financial reports, and sustainability goals.
透明度——发布道德审计、财务报告和可持续发展目标。
CSR (Corporate Social Responsibility) initiatives – demonstrating commitment to environmental and social causes.
企业社会责任（CSR）倡议——展示对环境和社会事业的承诺。

OCR case studies often provide data on how a company engages with stakeholders, and you need to comment on the effectiveness of these methods.

OCR 的案例研究经常提供公司如何与利益相关者互动接触的数据，你需要对这些方法的有效性进行评论。

8. Impact of Business Decisions on Stakeholders | 商业决策对利益相关者的影响

Every business decision, from pricing to relocation, creates ripple effects across stakeholder groups. Examiners expect you to trace these impacts rather than just listing them.

从定价到迁址，每一个商业决策都会在利益相关者群体中产生连锁反应。考官希望你追溯这些影响，而不仅仅是罗列。

For instance, a decision to automate production could lead to:

例如，决定实现生产自动化可能导致：

Employees: job losses, but also upskilling opportunities for the remaining staff.
员工：失业，但对于留下的人员也有技能提升的机会。
Shareholders: higher long-term profitability due to reduced wage costs.
股东：由于工资成本降低，长期盈利能力提高。
Local community: increased unemployment could reduce local spending.
当地社区：失业率上升可能减少本地消费。
Customers: possibly lower prices if cost savings are passed on.
顾客：如果成本节约得以传递，价格可能降低。
Government: higher spending on unemployment benefits; need for retraining programmes.
政府：失业救济金支出增加；需要再培训项目。

A high-level answer will weigh short-term losses against long-term gains for different groups, exactly the type of evaluation needed for top marks in IB and OCR.

一份高水平的答案会为不同群体权衡短期损失与长期收益，这正是 IB 和 OCR 高分所需的评估类型。

9. Stakeholder Engagement Strategies | 利益相关者参与策略

Businesses use a range of engagement methods depending on stakeholder power and interest. This topic often appears in IB’s Unit 1 and OCR’s ‘Business objectives and strategy’ section.

企业根据利益相关者的权力和利益使用一系列参与方法。这个主题经常出现在 IB 第一单元和 OCR 的 ‘企业目标与战略’ 部分。

Engagement can be placed on a spectrum from passive to active:

参与可以从被动到主动形成一个谱系：

Informing – one-way communication like press releases.
通知——新闻稿等单向沟通。
Consulting – surveys, focus groups, public meetings to gather views.
咨询——调查、焦点小组、公开会议，以收集意见。
Involving – working with stakeholders on specific projects, allowing some influence.
参与——与利益相关者就特定项目合作，允许施加一定影响。
Collaborating – full partnership, e.g., joint ventures or community development committees.
合作——完全伙伴关系，例如合资企业或社区发展委员会。
Empowering – delegating decision-making power to stakeholders (rare in profit-seeking firms).
赋权——将决策权委托给利益相关者（在盈利性公司中罕见）。

The chosen level should match the stakeholder’s importance and the nature of the decision. You can use this framework to evaluate a firm’s stakeholder policy in exam questions.

选择的参与程度应与利益相关者的重要性和决策的性质相匹配。你可以运用这个框架在试题中评估公司的利益相关者政策。

10. Stakeholders in Different Business Sectors | 不同行业中的利益相关者

The significance of various stakeholder groups often depends on the sector a business operates in. Recognising this context adds depth to your analysis.

不同利益相关者群体的重要性往往取决于企业所处的行业。认识到这一背景可以增加你分析的深度。

In the primary sector (e.g., mining), local communities and environmental pressure groups may hold exceptional power due to their ability to block permits. In the secondary sector (e.g., manufacturing), employees and suppliers are often key internal and external stakeholders. In the tertiary sector (e.g., banking), customers and regulators dominate because of the importance of reputation and compliance.

在第一产业（如采矿业），由于当地社区和环保压力团体有能力阻止许可证发放，他们可能拥有极强的权力。在第二产业（如制造业），员工和供应商通常是关键的内部和外部利益相关者。在第三产业（如银行业），由于声誉和合规的重要性，顾客和监管机构占据主导地位。

OCR exams often present a business from a particular industry; you should immediately think about which stakeholders are most affected and influential in that context.

OCR 考试通常会呈现一个特定行业的企业；你应该立即思考在这种背景下哪些利益相关者最受影响、最具影响力。

11. IB & OCR Exam Focus: Answering Stakeholder Questions | 考试重点：如何回答利益相关者问题

Regardless of the exam board, stakeholder questions demand structured, evidence-based answers. Here are targeted tips for each qualification.

无论哪个考试局，利益相关者问题都要求结构清晰、基于证据的答案。这里是针对每个资格考试的具体建议。

For IB Business Management:

对于 IB 商务管理：

Use CUEGIS (Change, Culture, Ethics, Globalization, Innovation, Strategy) to frame your analysis. For example, “From an ethical perspective, the decision to close the local factory damaged the community stakeholder’s interests…”
运用 CUEGIS（变革、文化、伦理、全球化、创新、战略）概念来构建分析。例如，“从伦理角度来看，关闭当地工厂的决定损害了社区利益相关者的利益……”
In 10-mark or 15-mark essays, always present both sides of the conflict and recommend a justified solution, ideally using a tool like the power-interest matrix.
在 10 分或 15 分的论文中，始终呈现冲突的两面，并推荐一个有依据的解决方案，最好运用权力 – 利益矩阵等工具。

For OCR Business:

对于 OCR 商务：

Anchor your answer to the case study evidence. Avoid generic statements; refer to specific data, quotes, or figures provided.
将你的答案锚定于案例研究的证据。避免泛泛而谈；要引用所提供的具体数据、引述或数字。
Use level-of-response analysis: identify the stakeholder, state their interest, explain how the business decision impacts them, and then evaluate the seriousness of the impact and possible resolution.
运用分层回应分析：识别利益相关者，陈述其利益，解释商业决策如何影响他们，然后评估影响的严重程度和可能的解决方案。
For ‘assess’ or ‘evaluate’ questions, conclude with a clear judgment reflecting the most significant stakeholder or the best approach to manage conflict.
对于 ‘评估’ 类问题，以清晰的判断结尾，反映最重要的利益相关者或管理冲突的最佳方法。

In both syllabuses, time management is crucial. Do not write everything you know about stakeholders; answer the specific question set.

在两个大纲中，时间管理都至关重要。不要把你所知的关于利益相关者的所有内容都写下来；要回答所设定的具体问题。

12. Common Misconceptions and Pitfalls | 常见误区与陷阱

Avoid these frequent mistakes to protect your marks.

避免以下常见错误以保住你的分数。

Misconception: All stakeholders want the business to be profitable. Reality: A pressure group campaigning against pollution may actually want the business to reduce operations, even at the expense of profits.

误区：所有利益相关者都希望企业盈利。现实：一个反对污染的倡导团体可能实际上希望企业减少运营，哪怕以牺牲利润为代价。

Misconception: Shareholders do not care about other stakeholders. Reality: Many modern investors consider environmental, social, and governance (ESG) factors because long-term profitability depends on sustainable stakeholder relationships.

误区：股东不关心其他利益相关者。现实：许多现代投资者会考虑环境、社会和治理（ESG）因素，因为长期盈利能力取决于可持续的利益相关者关系。

Pitfall: Listing stakeholders without linking them to the question. Always explain why a stakeholder is relevant to the specific decision or conflict described.

陷阱：罗列利益相关者而不将其与问题联系起来。务必解释为什么某个利益相关者与所描述的特定决策或冲突相关。

Pitfall: Using only internal stakeholders. Examiners reward considering external stakeholders and their influence, especially in high-stakes decisions like relocation or product recalls.

陷阱：只使用内部利益相关者。考官更青睐考虑外部利益相关者及其影响力，特别是在如迁址或产品召回等高风险的决策中。

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IB & OCR Business: Stakeholders Revision | 利益相关者考点精讲