📚 Stakeholders in Business | A-Level CCEA 商务：利益相关者 考点精讲
In the CCEA A-Level Business Studies syllabus, the topic of stakeholders is essential for grasping how businesses interact with the wider world. A stakeholder is any person, group or organisation that has an interest in the activities and decisions of a business, and whose actions can affect the business itself. Whether a company is launching a new product, changing its pricing strategy or responding to environmental concerns, it must consider the impacts on a diverse range of groups. This revision guide breaks down the key concepts, theories and exam techniques associated with stakeholders, equipping you with the knowledge needed to score highly on this topic.
在 CCEA A-Level 商务研究大纲中，利益相关者这一主题对于理解企业如何与外部环境互动至关重要。利益相关者是指任何对企业活动和决策拥有利益，并且其自身行为能够影响企业的个人、群体或组织。无论是推出新产品、调整定价策略还是应对环境问题，企业都必须考虑对众多不同群体的影响。本复习指南将剖析与利益相关者相关的核心概念、理论和考试方法，帮助你扎实掌握该主题，在考试中夺取高分。
1. Defining Stakeholders | 利益相关者的定义
A stakeholder is any individual, group or organisation that can influence or be influenced by a company’s objectives, policies and operations. Unlike shareholders who own part of the business, stakeholders include a much broader range of parties such as employees, customers, suppliers, lenders, local communities, government and pressure groups. In CCEA A-Level Business, the term ‘stakeholder’ is understood to encompass both internal (those directly connected to the business) and external (those outside the organisation) parties. The survival and long-term success of a business often depend on how well it identifies and manages its stakeholders.
利益相关者是指任何能够影响企业目标、政策和运营，或受其影响的个人、群体或组织。与拥有企业部分所有权的股东不同，利益相关者涵盖的范围要广得多，比如员工、顾客、供应商、贷款人、当地社区、政府和压力集团等。在 CCEA A-Level 商务中，“利益相关者”一词被理解为既包括内部（与企业直接相关）也包括外部（组织以外的）各方。企业能否生存和取得长期成功，往往取决于其识别和管理利益相关者的水平。
Stakeholder theory argues that a business creates value not just for its owners, but for all groups that have a stake in its activities. This approach encourages managers to balance competing claims rather than focusing exclusively on profit maximisation. In exam questions, you will often be asked to evaluate the importance of different stakeholder groups and the conflicts that arise between them.
利益相关者理论主张，企业不仅为其所有者创造价值，也要为所有对其活动有攸关利益的群体创造价值。这种方法鼓励管理者在相互竞争的诉求中寻求平衡，而不是仅仅关注利润最大化。在考试题目中，你常常会被要求评估不同利益相关者群体的重要性，以及它们之间产生的冲突。
2. Internal and External Stakeholders | 内部与外部利益相关者
Internal stakeholders are those who are directly part of the organisation and whose interests are closely tied to its performance. They include owners, shareholders, managers and employees. Owners and shareholders are primarily concerned with profit, dividends and the long-term growth of the business. Managers want job security, authority and performance-related rewards. Employees seek fair wages, safe working conditions and opportunities for training and promotion. Internal stakeholders can influence business decisions daily through their roles and responsibilities.
内部利益相关者是那些直接隶属于组织、利益与企业绩效密切相关的人。包括所有者、股东、经理和员工。所有者和股东主要关注利润、分红以及企业的长期增长。经理希望获得工作保障、权力以及与绩效挂钩的奖励。员工追求公平的工资、安全的工作环境以及培训和晋升的机会。内部利益相关者通过其岗位和职责，能够直接影响企业日常的经营决策。
External stakeholders operate outside the business but still have a significant interest in its activities. They include customers, suppliers, creditors, the local community, the government, competitors and pressure groups. Customers seek quality products at affordable prices; suppliers expect prompt payment and reliable orders; the government focuses on tax revenues, legal compliance and job creation; and local communities care about pollution, noise and employment opportunities. Recognising both internal and external demands is crucial for effective stakeholder management.
外部利益相关者在企业外部运作，但依然对其活动有着重要利益。他们包括顾客、供应商、债权人、当地社区、政府、竞争对手和压力集团。顾客追求物美价廉的产品；供应商期望付款及时、订单稳定；政府关注税收、守法与就业创造；而当地社区则在意污染、噪音以及就业机会。认清内部与外部需求，是有效管理利益相关者的关键。
3. Stakeholder Objectives | 利益相关者的目标
Each stakeholder group holds distinct objectives, and these frequently clash. Shareholders typically aim for maximum dividends and capital appreciation, which often means minimising costs. Employees, on the other hand, push for higher wages, job security and better benefits, raising the firm’s operating expenses. Customers want superior quality and low prices, putting pressure on profit margins. Suppliers desire long-term contracts and fair prices for their goods, while managers may prioritise expanding their budget and influence within the company.
每一类利益相关者都持有不同的目标，而这些目标往往会发生冲突。股东通常追求最大化的分红和资本增值，这往往意味着压缩成本。而员工则争取更高的工资、工作保障和更好的福利，这会增加企业的运营费用。顾客希望质量上乘、价格低廉，给利润率带来压力。供应商渴望长期合同和公道的产品价格，而经理们可能优先考虑扩大本部门的预算和在组织内的影响力。
The government’s objectives include ensuring that businesses pay taxes, abide by employment legislation and contribute to economic growth. Local communities expect firms to act responsibly by limiting environmental damage and supporting local initiatives. Pressure groups may lobby businesses to adopt more ethical sourcing or sustainable practices. Because stakeholder objectives so often conflict, a business must make difficult decisions about which interests to prioritise in different situations.
政府的目标包括确保企业缴纳税款、遵守劳动法规并为经济增长作贡献。当地社区期望企业负责任地行事，限制环境损害并支持本地事业。压力集团则可能游说企业采取更符合道德的采购或可持续发展措施。由于利益相关者的目标如此频繁地发生冲突，企业必须在不同情境下，就优先满足哪些利益作出艰难抉择。
4. Stakeholder Power and Interest: Mendelow’s Matrix | 利益相关者权力与利益：门德洛矩阵
Mendelow’s matrix is a strategic tool used to map stakeholders based on two dimensions: their power to influence the business, and their level of interest in the business’s activities. This model helps managers decide how to engage with different groups and allocate attention and resources effectively. The matrix divides stakeholders into four quadrants, each requiring a distinct approach.
门德洛矩阵是一种战略工具，它根据两个维度对利益相关者进行定位：一是他们影响企业的权力，二是他们对企业活动的利益程度。这一模型有助于管理者决定如何与不同群体打交道，并有效分配注意力和资源。该矩阵将利益相关者分为四个象限，每个象限要求采取不同的应对方式。
High power and high interest — Key Players. These stakeholders, such as major shareholders or large customers, need to be managed closely. They deserve the most attention because they can significantly affect the business and are keenly interested in its decisions. High power but low interest — Keep Satisfied. The government or regulatory bodies often fall here; they have the power to impose regulations but may only become interested when problems arise. Low power and high interest — Keep Informed. Local community groups or non-executive employees exhibit high interest but limited power, so regular communication can maintain their goodwill. Low power and low interest — Minimal Effort. These stakeholders require little active management beyond basic monitoring.
高权力、高利益——关键参与者。这类利益相关者（如大股东或重要客户）需要被密切管理。他们应当得到最多的关注，因为他们既能对企业产生重大影响，又对企业的决策抱有浓厚兴趣。高权力、低利益——保持满意。政府或监管机构通常属于此类；他们有权施加法规，但往往只在问题出现时才产生兴趣。低权力、高利益——保持告知。当地社区团体或非执行员工表现出高兴趣但权力有限，因此定期沟通即可维持其支持。低权力、低利益——最小努力。这类利益相关者除基本监督外，几乎不需要主动管理。
| Power / Interest | Low Interest | High Interest |
|---|---|---|
| High Power | Keep Satisfied (保持满意) e.g. Government (政府) |
Key Players (关键参与者) e.g. Major shareholders (大股东) |
| Low Power | Minimal Effort (最小努力) e.g. General public (普通公众) |
Keep Informed (保持告知) e.g. Local community (当地社区) |
In CCEA exams, applying Mendelow’s matrix to a scenario shows higher-order thinking. You can identify which stakeholder group falls into which quadrant and then recommend whether managers should invest heavily in engagement, merely keep certain parties satisfied, or adopt a ‘minimal effort’ posture.
在 CCEA 考试中，运用门德洛矩阵分析案例可以展现高阶思维能力。你可以指出某个利益相关者群体属于哪个象限，进而建议管理者应当大力投入互动、仅需让某些方面感到满意，还是采取“最小努力”的姿态。
5. Shareholder vs Stakeholder Theory | 股东理论与利益相关者理论
The debate between shareholder and stakeholder theory is a central theme in business ethics. Shareholder theory, famously associated with Milton Friedman (1970), argues that the primary responsibility of a business is to maximise profits for its shareholders, provided it operates within the law and ethical custom. Under this view, managers are agents of the owners, and any spending on social causes that does not increase profits is an abuse of their responsibility. This perspective favours cost-cutting, efficiency and high dividends.
股东理论与利益相关者理论之间的辩论，是商业伦理的核心主题。股东理论与米尔顿·弗里德曼（1970）紧密相连，主张企业的首要责任是为股东实现利润最大化，前提是经营活动在法律和道德习俗之内。根据这一观点，管理者是所有者的代理人，任何不能增加利润的社会事业开支都是对其责任的滥用。该立场倾向于削减成本、追求效率和高额分红。
Stakeholder theory, advanced by R. Edward Freeman (1984), counters that a business has obligations to all groups affected by its operations — including employees, customers, suppliers, the community and the environment. According to this model, balancing stakeholder interests can lead to stronger long-term performance through trust, reputation and sustainability. CCEA candidates are often asked to discuss the merits and drawbacks of both theories, especially in essay-style questions on business ethics or corporate governance.
利益相关者理论由 R·爱德华·弗里曼（1984）提出，主张企业对所有受其运营影响的群体——包括员工、顾客、供应商、社区和环境——都负有责任。根据这一模型，平衡利益相关者利益能够通过信任、声誉和可持续发展，带来更强的长期绩效。CCEA 考生经常被要求讨论两种理论的优点和缺陷，尤其是在商业伦理或公司治理相关的论文式问题中。
6. Causes of Stakeholder Conflict | 利益相关者冲突的原因
Stakeholder conflict arises because different groups have divergent interests and goals. A common example is the friction between shareholders and employees: shareholders may demand cost reductions to boost profits, while employees protest against wage cuts or redundancies. Similarly, customers and shareholders can clash when a firm raises prices to improve margins, and the local community may oppose an expansion plan that promises jobs but threatens the environment with increased pollution and traffic. These tensions are inevitable in almost every business decision.
利益相关者冲突的产生，是因为不同群体有着各异的利益和目标。一个常见的例子是股东和员工之间的摩擦：股东可能要求削减成本以提高利润，而员工则抗议减薪或裁员。类似地，当企业提价以改善利润率时，顾客与股东之间也会发生冲突；当地社区也可能反对一项既能创造就业但又可能因污染和交通问题破坏环境的扩建计划。这些张力在几乎每一项商业决策中都不可避免。
Additional conflicts occur between managers and owners — managers may pursue personal prestige through empire-building, which can dilute shareholder returns — and between suppliers and the firm when it pressures suppliers for lower input costs. In global supply chains, conflicts often centre on ethical sourcing: Western customers and pressure groups demand fair treatment of workers overseas, while shareholders watch costs. The CCEA syllabus expects you to recognise these trade-offs and analyse their impact on business performance.
其他冲突还包括管理者与所有者之间——管理者可能通过建造个人王国来追求声望，从而稀释股东回报——以及供应商与企业之间，当企业向供应商施压要求降低采购成本时。在全球供应链中，冲突常常围绕道德采购展开：西方消费者和压力集团要求公平对待海外工人，而股东则关注成本。CCEA 大纲要求你能够识别这些权衡，并分析其对经营业绩的影响。
7. Resolving Stakeholder Conflicts | 解决利益相关者冲突
Businesses can adopt several strategies to resolve or minimise stakeholder conflicts. Open communication and consultation are often the first step: holding meetings, conducting surveys or setting up stakeholder panels can help identify concerns before they escalate. Negotiation and compromise allow each party to give up some of their demands in exchange for agreement — for example, a firm might offer a smaller wage increase coupled with a profit-sharing scheme to satisfy both employees and shareholders. Mediation by an impartial third party can also be useful in serious disputes.
企业可以采取多种策略来解决或减少利益相关者冲突。公开沟通和协商往往是第一步：召开会议、开展调查或设立利益相关者委员会，有助于在问题升级前识别矛盾。谈判与妥协允许各方放弃部分要求以换取共识——例如，企业可以提供幅度较小的加薪，同时配套利润分享计划，使员工和股东都感到满意。在严重争议中，由公正的第三方进行调解也可能发挥作用。
Another approach is to use Mendelow’s matrix to prioritise conflicts: high power, high interest stakeholders must be engaged urgently, whereas low power, low interest groups can be monitored passively. Businesses might also adopt a stakeholder-centred CSR strategy, integrating social and environmental goals into corporate values so that decisions naturally consider a wider range of interests. In reality, solutions rarely satisfy everyone perfectly; managers must weigh short-term costs against long-term reputation and sustainability.
另一种方法是运用门德洛矩阵确定冲突的优先级：高权力、高利益的利益相关者必须紧急参与，而低权力、低利益群体则可被动监视。企业也可以采用以利益相关者为中心的企业社会责任战略，将社会和环境目标融入企业价值观，使决策自然而然地考虑更广泛的诉求。现实中，解决方案极少能完美令所有人满意；管理者必须在短期成本与长期声誉和可持续性之间进行权衡。
8. Stakeholder Engagement and Communication | 利益相关者的参与和沟通
Effective stakeholder engagement means deliberately involving relevant groups in a company’s decision-making processes. This practice helps businesses anticipate problems, align interests and build trust. Common engagement methods include annual general meetings for shareholders, employee forums, customer feedback systems, supplier audits and community liaison panels. By inviting input early, firms can reduce resistance and uncover innovative solutions that satisfy multiple parties simultaneously.
有效的利益相关者参与，是指有意识地让相关群体参与到公司的决策流程中。这种做法有助于企业预见问题、协调利益并建立信任。常见的参与方式包括股东年度大会、员工论坛、顾客反馈系统、供应商审计以及社区联络委员会。通过及早邀请建言献策，企业可以减少阻力，并找到同时满足多方诉求的创新解决方案。
Transparent communication, especially through corporate reports and social media, also plays a critical role. A business that openly shares its financial performance, environmental footprint and social initiatives demonstrates accountability to investors and the public alike. CCEA exam questions may present a scenario where a company is facing reputational damage; successful answers will recommend a structured communication plan that targets each relevant stakeholder group with appropriate messages and channels.
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