Which of the following statements is valid?

The International Federation of Accountants (IFAC) stated that it was important that “accountants in business” should understand what the drivers of stakeholder value are.

Which of the following statements is valid?
A . Anyone with an interest in an organisation can be considered to be one of its stakeholders.
B . Stakeholders must be external to the organisation.
C . Only an organisation’s shareholders and employees can be considered to be its stakeholders.
D . Only an organisation’s shareholders can be considered to be its stakeholders.

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Answer: D