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及時接收考試資訊及
備考信息
公司治理之利益相關者-Stakeholder(二)
P1考試:Stakeholder
3.相關利益者風險
Shareholder 股東
Impact of Risk:Decrease in wealth through lower share price and dividend income. Potential for takeover or liquidation.
Directors 董事
Impact of Risk:Loss of reputation, loss of compensation related to performance, criminal or civil proceedings if risk event was caused by a direct result of their illegal actions (e.g. bribery, fraud, money laundering).
Managers 經理
As above plus loss of promotion possibilities. In addition they may become demotivated due to poor performance of the business unit or function in which they work. May result in further risk as manager pursues own interests or seeks employment elsewhere.
Employees 員工
Similar to above. May be higher exposure to health and safety issues. For all employees, ultimate impact will be loss of employment.
Customers 顧客
Possible impacts include loss of after-sales service, warranties, lower quality of goods and service, loss of supplier.
Suppliers 供貨商
Loss of contract to supply customer, potential bad debts, need to extend credit terms (effect on cash flows), lawsuit from customer.
Government 政府
Possible effects include loss of tax revenue (profits, VAT and employee), increase in economic support to the entity, statutory redundancy payments and increase in unemployment benefits (both direct and indirect through the multiplier-effect on suppliers and customers).
Banks 銀行
Bad debt risk (non-payment of loan and interest), reduced value of collateral (may result in margin calls, for example). In some cases may increase the entity's requirement for capital.
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