A context that captures the culture, practices, knowledge and skills within an organisation and the associated risks, challenges or opportunities for internal (owners, managers and/or employees) and external stakeholders. Different organisations have different missions, objectives, resources and capabilities, which shape their ownership and governance (e.g. listed corporations, family and non-family firms, single and group ownership structures). As an organisation evolves, different demands arise that might lead to a change in the organisational context.
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