The business has decided to use cheaper labour abroad and move its production facilities to China.

The business has been charged over dumping waste into a local river, causing death to marine life.

The business's profits before tax have jumped by 25% over the year.

Managers at the firm have been accused of agreeing to salary and bonus packages that are not matched by the performance of the business.

The business has decided to increase the length of time that it takes to pay its bills by 30 days, thus improving its cash flow position.

The business operates in a competitive environment and is resisting attempts by trade unions to increase wages by 2% above the rate of inflation.

As part of the business's expansion plan, a new playing field is being provided half a mile from an existing field, where the expansion will occur.

Employees have expressed concern that health and safety measures at the business have been weakened in an attempt to cut costs.

A key supplier to the business has been reported in the press to be polluting land in a part of southern Africa where it operates.

The business has an excellent reputation for its environmental policy but this means prices are generally 10% higher than its competitors.

Shareholders

Consumers

Local Community

Suppliers

Employees

Government

Management

Environment