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Thursday, August 7, 2025

ITC JUNE 2022 SUGGESTED SOLUTION PAPER 3 QUESTION 2 SAICA

 Part (e) Identify, with reasons, the key stakeholders of Gelden Transport that are affected by the supply contract between BioEnergy Power and Gelden Transport.


Answer

Directors Should Listen Carefully, Every Customer Brings Growth And Success

director 
shareholder
lender 
customer
Employees
community
businesses
Government
SARS 
Associations

 

The document identifies key stakeholders of Gelden Transport and explains their relationship to the contract with BioEnergy Power.

Key Stakeholders and Reasons:

  • Pieter: As the sole director and shareholder, his decisions directly impact the company's profitability and his own salary.

  • BioEnergy Power: It is a stakeholder as both an indirect lender (relying on Gelden's success for the loan repayment) and a customer (relying on Gelden for the delivery of organic material).

  • Employees: They are stakeholders because they depend on Gelden Transport for their salaries and livelihoods.

  • Local community: Many residents rely on Gelden Transport's trucks for transportation.

  • Local businesses: Farmers and garages are stakeholders as they rely on Gelden for transportation and revenue.

  • Government/Traffic Authorities: They are stakeholders because Gelden Transport is reportedly operating without renewing professional driving permits.

  • SARS (South African Revenue Service): As a business, Gelden Transport's tax liabilities make SARS a stakeholder.

  • Industry associations and trade unions: These organizations represent their members' interests.

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