ACCA Certification Complete Practice Test 2025

The correct identification of shareholders and customers as connected stakeholders reflects their role in the broader context of an organization’s ecosystem. Shareholders are considered connected stakeholders because they have a financial interest in the company, influencing its strategic direction and receiving dividends. Customers are also classified as connected stakeholders since they are essential for the company’s revenue generation and overall success, based on the value they exchange for products or services.

This categorization underscores the importance of managing relationships with both groups effectively, as they each have specific expectations and needs from the company. Connected stakeholders encompass a range of parties that, while not directly involved in the internal operations, are significantly impacted by the company’s performance and decisions. Understanding the nuances of stakeholder categories can help in developing strategies that foster positive relationships and create value for both the business and its stakeholders.