competition and for comparative and benchmarking purposes. Whereas

competition and for comparative and benchmarking purposes. Whereas the above categories of users share in the wealth of the company, competitors require the information mainly for strategic purposes. Test Your Understanding - III Which stakeholder group… would be most interested in (a) the VAT and other tax liabilities of the firm (b) the potential for pay awards and bouns deals (c) the ethical or environmental activities of the firm (d) whether the firm has a long-term future (e) profitability and share performance (f) the ability of the firm to carry on providing a service or producing a product.