A practical guide on the development and implementation of a balanced scorecard.  Stakeholder analysis is an important part of the business planning process, and some stakeholder expectations may be so important that their fulfilment must be tracked on a continuous basis within the Balanced Scorecard. A small number of stakeholder groups impact on performance to such an extent that whole perspectives of the Balanced Scorecard must be dedicated to them. This explains why most, if not all, commercial organisations include Customer and Shareholder (Financial) perspectives in their company Scorecards along with a strong emphasis on employees in their Learning & Growth perspectives.