Upper management and stakeholders comprise key decision-makers and influencers within an organization who hold significant responsibility for guiding its strategic direction, ensuring operational efficiency, and safeguarding its financial interests. This group typically includes executives such as CEOs, CFOs, COOs, and other top-level managers, as well as board members, investors, and shareholders. Their roles involve setting organizational goals, allocating resources, managing risks, and overseeing the execution of business initiatives to drive growth, profitability, and sustainability. Effective communication and collaboration among upper management and stakeholders are vital for aligning objectives, fostering transparency, and promoting accountability across all levels of the organization, ultimately contributing to its long-term success and stakeholder value.