📚 Stakeholders in Business: IB & AQA Revision Guide | 利益相关者：IB与AQA商务考点精讲
Stakeholders are individuals, groups or organisations that have an interest in the decisions and activities of a business. Understanding stakeholder perspectives, power and expectations is essential for successful management and strategy. In both IB Business Management and AQA A-level Business, the stakeholder concept underpins topics such as corporate objectives, corporate social responsibility and strategic decision-making. This guide covers key definitions, models, conflict, and exam tips relevant to both specifications.
利益相关者是指对企业的决策和活动享有利益或影响的个人、群体或组织。理解利益相关者的视角、权力和期望是成功管理与制定战略的关键。在 IB 商务管理与 AQA A-level 商务课程中，利益相关者的概念贯穿企业目标、企业社会责任和战略决策等主题。本指南涵盖与两套教学大纲相关的核心定义、模型、冲突以及考试技巧。
1. Introduction to Stakeholders | 利益相关者简介
A stakeholder is any party that can affect or be affected by a business’s actions. This broad definition goes beyond shareholders to include employees, customers, suppliers, local communities, government and pressure groups. The idea challenges the traditional view that a business exists solely to maximise profit for its owners.
利益相关者是指任何能够影响企业行动或受企业行动影响的当事方。这个广泛定义超越了股东，将员工、客户、供应商、当地社区、政府和压力团体都纳入其中。这一理念挑战了企业存在的唯一目的是为所有者实现利润最大化的传统观点。
In IB syllabus (1.4 Stakeholders) and AQA (3.2.2 Understanding management decision making), students are expected to identify different stakeholder groups and appreciate their diverse needs. The stakeholder concept is closely linked to corporate governance and ethics, topics that appear in both advanced papers.
在 IB 教学大纲（1.4 利益相关者）和 AQA（3.2.2 理解管理决策）中，要求学生识别不同的利益相关者群体并理解他们的多样需求。利益相关者概念与公司治理和道德紧密相连，这些主题在两者的高阶试卷中都会出现。
2. Internal vs External Stakeholders | 内部与外部利益相关者
Internal stakeholders are those within the organisation, such as owners/shareholders, employees and managers. They have a direct stake in the business’s performance, often linked to financial returns, job security, and career progression.
内部利益相关者指组织内部的群体，例如所有者/股东、员工和管理人员。他们与企业的业绩有直接利害关系，通常与财务回报、工作保障和职业发展相连。
External stakeholders operate outside the business but are still impacted by its operations. Examples include customers, suppliers, creditors, the government, local community, pressure groups and competitors. Their interests may range from product quality and timely payment to environmental protection and tax revenue.
外部利益相关者在企业外部运作，但仍受其经营活动的影响。例子包括客户、供应商、债权人、政府、当地社区、压力团体和竞争对手。他们的利益可能涉及产品质量、及时付款、环境保护以及税收收入等。
| Internal Stakeholders 内部利益相关者 | External Stakeholders 外部利益相关者 |
|---|---|
| Shareholders / Owners 股东/所有者 | Customers 客户 |
| Managers 管理人员 | Suppliers 供应商 |
| Employees 员工 | Government / Regulators 政府/监管机构 |
| Local community / Pressure groups 当地社区/压力团体 |
Both IB and AQA require you to classify stakeholders and explain why a business must consider their interests. The distinction helps in analysing power dynamics and conflict.
IB 和 AQA 都要求你能够对利益相关者进行分类，并解释企业为何必须考虑他们的利益。这一区分有助于分析权力动态和冲突。
3. Stakeholder Objectives and Interests | 利益相关者的目标与利益
Different stakeholder groups often have distinct objectives. Shareholders typically seek high dividends and share price growth. Employees desire fair wages, job security and good working conditions. Customers want quality products at reasonable prices, while suppliers look for reliable contracts and prompt payments.
不同的利益相关者群体往往有着不同的目标。股东通常追求高额股息和股价增长。员工期望公平工资、工作保障和良好的工作条件。客户想要优质产品且价格合理，而供应商则寻求可靠的合同和及时付款。
Government wants businesses to comply with laws, pay taxes and create employment. The local community may prioritise minimal pollution, ethical behaviour and local investment. Understanding these objectives allows managers to anticipate pressure points and negotiate compromises.
政府希望企业守法、纳税并创造就业机会。当地社区可能优先考虑减少污染、商业道德和本地投资。理解这些目标使得管理者能够预判压力点并协商妥协方案。
For IB, the statement of stakeholder objectives is often linked to the vision and mission statement. AQA also embeds stakeholder objectives within corporate objectives and strategy.
在 IB 中，利益相关者目标的陈述常与愿景和使命宣言相关联。AQA 也将利益相关者目标融入企业目标与战略之中。
4. Stakeholder Conflict | 利益相关者冲突
Because stakeholders have differing objectives, conflicts are inevitable. A classic conflict exists between shareholders, who desire profit maximisation, and employees, who want higher wages — paying higher wages reduces short-term profits. Similarly, customers seeking low prices may conflict with suppliers needing fair prices to remain viable.
由于利益相关者目标不同，冲突不可避免。一个典型的冲突存在于希望利润最大化的股东与要求更高工资的员工之间——支付更高工资会减少短期利润。同样，追求低价的客户可能与需要合理价格以维持生存的供应商发生冲突。
Another common tension is between a firm’s expansion plans and the local community’s desire for a clean environment. Government tax demands can reduce funds available for R&D, creating a clash with long-term innovation goals. IB and AQA exam questions often ask you to analyse how such conflicts arise and recommend resolutions.
另一个常见矛盾是企业扩张计划与当地社区对清洁环境的渴望之间。政府的税收要求可能减少可用于研发的资金，从而与长期创新目标发生冲突。IB 和 AQA 的考题经常要求分析这些冲突是如何产生的，并提出解决方案。
Resolving conflicts involves prioritising stakeholders, negotiating trade-offs and sometimes adopting a stakeholder approach that seeks mutual benefit. You might use Mendelow’s matrix to determine which stakeholders’ needs are most urgent.
解决冲突包括对利益相关者进行优先排序、权衡取舍，有时需要采取寻求互利共赢的利益相关者方法。你可能会运用门德洛矩阵来确定哪些利益相关者的需求最为迫切。
5. Stakeholder Mapping: The Mendelow Matrix | 利益相关者映射：门德洛矩阵
Mendelow’s stakeholder matrix is a tool used to map stakeholders based on two dimensions: their power to influence the business and their interest in the business’s activities. The matrix splits stakeholders into four quadrants, guiding managers on how to communicate with each group.
门德洛的利益相关者矩阵是一种基于两个维度对利益相关者进行映射的工具：他们对企业的影响力（权力）和对企业活动的兴趣度。该矩阵将利益相关者分为四个象限，指导管理者如何与每个群体沟通。
| Power 权力 | Low Interest 低兴趣 | High Interest 高兴趣 |
|---|---|---|
| High 高 | Keep Satisfied 使其满意 e.g., Government, major investors |
Key Players 主要参与者 e.g., Major shareholders, strategic partners |
| Low 低 | Minimal Effort 最少努力 e.g., General public (often) |
Keep Informed 保持知悉 e.g., Local community affected by a project |
Key players (high power, high interest) require close engagement. Those with high power but low interest need to be kept satisfied to avoid them becoming active detractors. High interest/low power groups should be kept informed, while minimal effort is applied to the low power, low interest segment. This tool is emphasised in both IB and AQA strategic management topics.
主要参与者（高权力、高兴趣）需要密切合作。高权力但低兴趣的群体需要保持满意，避免他们成为积极的反对者。高兴趣/低权力群体应保持信息畅通，而对低权力、低兴趣的部分则只需付出最少努力。该工具在 IB 和 AQA 的战略管理主题中都受到重视。
6. Managing Stakeholder Relationships | 管理利益相关者关系
Effective stakeholder management involves communication, consultation, and participation. Businesses use methods such as formal meetings, surveys, newsletters, social media, and annual reports to keep stakeholders informed and gather feedback. Transparent reporting, especially on environmental and social matters, builds trust.
有效的利益相关者管理涉及沟通、咨询和参与。企业使用正式会议、问卷调查、通讯简报、社交媒体和年报等方式让利益相关者了解情况并收集反馈。透明的报告，尤其是环境和社会事务方面的，能够建立信任。
Involving stakeholders in decision-making can reduce resistance and improve outcomes. For instance, consulting employees before a major change can surface practical ideas and increase commitment. Both IB and AQA value the concept of stakeholder engagement as part of sustainable business practice.
让利益相关者参与决策可以减少阻力并改善结果。例如，在进行重大变革前咨询员工能提出切实可行的想法并增强投入感。IB 和 AQA 都重视将利益相关者参与视为可持续商业实践的一部分。
Conflicts can be managed through negotiation, compromise, or formal grievance procedures. Corporate governance codes often require boards to balance competing stakeholder demands, a point that appears in AQA’s analysis of strategic choices.
冲突可以通过谈判、妥协或正式的申诉程序进行管理。公司治理准则通常要求董事会平衡相互竞争的利益相关者需求，这一点在 AQA 对战略选择的分析中有所涉及。
7. Stakeholders and Business Decision-Making | 利益相关者与商业决策
Decision-making in a business is rarely driven solely by shareholder value. Managers must weigh the impact on various stakeholders to protect the company’s reputation and long-term viability. For example, a decision to outsource manufacturing may benefit shareholders through lower costs but negatively affect domestic employees and the local community.
企业决策很少仅仅由股东价值驱动。管理者必须权衡对各种利益相关者的影响，以保护公司的声誉和长期生存能力。例如，将制造业外包的决策可能通过降低成本使股东受益，但会对国内员工和当地社区产生负面影响。
The stakeholder versus shareholder debate is central here. In IB, this is addressed under ethical objectives and CSR. AQA discusses it under strategic decision-making and the role of leaders. Leaders must decide whether to prioritise short-term profit or long-term stakeholder value, a decision that can shape corporate culture.
利益相关者与股东的辩论在此处至关重要。IB 在道德目标和 CSR 之下涉及此内容。AQA 则在战略决策和领导角色中讨论它。领导者必须决定是优先考虑短期利润还是长期利益相关者价值，这一决策能够塑造企业文化。
Stakeholder analysis tools, such as stakeholder mapping and force field analysis, help structure decision-making. They enable businesses to identify support and resistance before implementing change, which is a key skill in both specifications.
利益相关者分析工具，如利益相关者映射和力场分析，有助于构建决策框架。它们使企业能够在实施变革前识别支持与阻力，这是两个教学大纲中的关键技能。
8. Corporate Social Responsibility (CSR) and Stakeholders | 企业社会责任与利益相关者
CSR refers to a business’s commitment to operate in an economically, socially and environmentally sustainable manner. It reflects a recognition that businesses have a duty to stakeholders beyond profit generation. CSR activities might include reducing carbon emissions, fair trade sourcing, philanthropic donations, and ethical labour practices.
企业社会责任（CSR）指的是企业承诺以经济、社会和环境可持续的方式运营。它反映出企业认识到除了创造利润外，还对利益相关者负有责任。CSR 活动可能包括减少碳排放、公平贸易采购、慈善捐赠和合乎道德的劳工实践。
For IB students, CSR is a core theme in Unit 1 and reappears in finance and operations. AQA links CSR to mission statements, corporate objectives and the strategic positioning of a business. CSR can enhance brand loyalty, attract socially conscious investors, and reduce risk from stakeholder activism.
对于 IB 学生，CSR 是第一单元的核心主题，并在财务和运营中再次出现。AQA 将 CSR 与使命宣言、企业目标和企业的战略定位联系起来。CSR 能增强品牌忠诚度，吸引有社会意识的投资者，并降低来自利益相关者激进主义的风险。
However, critics argue CSR can be a superficial public relations exercise if not embedded in core strategy. Exam responses should evaluate whether CSR genuinely serves stakeholder interests or merely shareholder image.
然而，批评者认为，如果 CSR 不嵌入核心战略，它可能只是一种肤浅的公关活动。考试答案应评估 CSR 是否真正服务于利益相关者的利益，还是仅仅服务于股东形象。
9. Shareholder vs Stakeholder Concept | 股东与利益相关者理念
The shareholder concept holds that a company’s primary responsibility is to maximise returns for its owners. In contrast, the stakeholder concept argues that businesses should balance the needs of all parties affected by their operations. This philosophical divide influences governance structures, performance metrics, and long-term strategy.
股东理念认为，公司的首要责任是为所有者实现回报最大化。相比之下，利益相关者理念则认为，企业应该平衡所有受其经营影响各方的需求。这一哲学分歧影响着治理结构、绩效指标和长期战略。
IB explicitly evaluates these two perspectives under ‘Ethical objectives and corporate social responsibility’. AQA considers them when discussing leadership styles and corporate governance. Companies like Patagonia and The Body Shop are often cited as stakeholder-oriented, while many publicly traded firms lean towards shareholder primacy.
IB 在“道德目标与企业社会责任”之下明确评估这两种视角。AQA 在讨论领导风格和公司治理时加以考量。像 Patagonia 和 The Body Shop 这样的公司常被引作利益相关者导向的典范，而许多上市公司则倾向于股东至上。
In practice, many businesses adopt a pragmatic middle ground: they recognise that neglecting powerful stakeholders can harm profitability in the long run. This nuanced understanding earns marks in higher-level essays.
在实践中，许多企业采取务实的中庸立场：他们认识到忽视强大的利益相关者可能从长远来看损害盈利能力。这种细致的理解在高分作文中会赢得分数。
10. Impact of Stakeholders on Business Strategy | 利益相关者对商业战略的影响
Stakeholders can shape strategy through their influence on resources, legitimacy and information. For example, a vocal consumer pressure group can force a company to reformulate products or adopt sustainable packaging. Major investors may demand restructuring or divestment from controversial sectors.
利益相关者可以通过对资源、合法性和信息的影响来塑造战略。例如，一个发声的消费者压力团体可以迫使企业重新配制产品或采用可持续包装。主要投资者可能要求重组或从有争议的行业中撤资。
Government regulation, a reaction to wider stakeholder concerns, can fundamentally alter an industry. Legal requirements on emissions, labour laws and data protection all emerge from societal stakeholder expectations. Accordingly, strategic analysis models like PESTLE (used in both IB and AQA) highlight the political and social stakeholder dimension.
政府监管是对更广泛利益相关者关切的反应，它可以从根本上改变一个行业。关于排放、劳动法和数据保护的法律要求都源于社会利益相关者的期望。因此，像 PESTLE 这样的战略分析模型（在 IB 和 AQA 中均有使用）强调了政治和社会利益相关者维度。
Businesses that proactively integrate stakeholder interests into strategy often gain competitive advantage through reputation, innovation, and employee loyalty. AQA’s analysis of strategic options and IB’s growth strategies both require consideration of stakeholder reaction.
主动将利益相关者的利益整合到战略中的企业，往往通过声誉、创新和员工忠诚获得竞争优势。AQA 的战略选择分析和 IB 的增长战略都要求考虑利益相关者的反应。
11. Evaluating Stakeholder Influence | 评估利益相关者的影响力
Not all stakeholders hold equal influence at any given time. The degree of influence depends on power, legitimacy (whether their claim is perceived as valid) and urgency (how pressing their demand is). The idea of stakeholder salience combines these three factors to identify which stakeholders managers should pay closest attention to.
并非所有利益相关者在任何特定时间点都拥有同等影响力。影响力的程度取决于权力、合法性（他们的诉求是否被视为合理）以及紧迫性（他们需求的急切程度）。利益相关者显著性的概念结合了这三个因素，以确定管理者最为关注哪些利益相关者。
In addition to Mendelow’s matrix, IB students might encounter the concept of stakeholder salience. AQA may present a scenario where you must evaluate the power of trade unions versus activist shareholders. Effective evaluation considers how influence shifts over a business lifecycle: suppliers gain power during a raw material shortage, while employees lose influence during high unemployment.
除了门德洛矩阵，IB 学生可能会遇到利益相关者显著性的概念。AQA 可能给出一个场景，让你评估工会与激进股东的权力对比。有效的评估要考虑影响力在企业生命周期中如何变化：供应商在原材料短缺时获得权力，而员工在高失业率期间失去影响力。
Exam questions often ask for a balanced judgement: assess whether one stakeholder group is more powerful than another, using evidence and context. A key aspect is to avoid describing stakeholders as ‘always’ influential.
考题常要求做出平衡的判断：根据证据和背景，评估某个利益相关者群体是否比另一个更有权力。一个关键点是避免将利益相关者描述为“总是”具有影响力。
12. Exam Tips for IB and AQA | IB与AQA考试技巧
For IB Business Management, be prepared to discuss stakeholders in Paper 1 case study questions, using the specific business scenario. Define key terms, apply models like Mendelow, and evaluate implications in a structured essay. Higher marks come from critical reflection, such as questioning whether the stakeholder approach is always feasible for a small firm.
对于 IB 商务管理，准备好使用具体企业案例，在 Paper 1 案例分析题中讨论利益相关者。定义关键术语，应用如门德洛矩阵等模型，并在结构化的论文中评估影响。高分答案来自批判性反思，例如质疑小企业能否始终采用利益相关者方法。
AQA A-level Business requires you to link stakeholders to the context of a given firm, often from an unseen case study. Use stakeholder mapping to advise on strategic decisions, and remember that evaluation marks demand a judgment on the extent of influence or conflict. Connect stakeholder theory to leadership, corporate culture and competitive environment.
AQA A-level 商务要求你将利益相关者与给定公司背景联系起来，该背景通常来自陌生案例。使用利益相关者映射就战略决策提供建议，并记住评估分需要对影响力或冲突的程度做出判断。将利益相关者理论与领导力、企业文化和竞争环境联系起来。
In both specifications, avoid generic statements. Support every point with application to the scenario: mention specific stakeholders by name, quote data if given, and craft a conclusion that weighs different perspectives. Use diagrams, when relevant, such as drawing the Mendelow matrix with the case company’s stakeholders plotted.
在两个教学大纲的考试中，避免空泛陈述。每个要点都要结合情境：指名道姓地提及具体利益相关者，如有数据则引用，并撰写权衡不同视角的结论。在相关时使用图表，例如绘制门德洛矩阵，并将案例公司的利益相关者标注其上。
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