公司治理的框架应该是认可相互协议或依法制定的利益相关者的权利和责任，鼓励包括家族企业在内的实体和国家所有或控制的企业与利益相关者创造就业机会和财富，以及财务稳健的企业的可持续性（Cartwright and Schoenberg 2006）。因此，可以说，公司治理方面的利益相关者有助于最大化价值主体，以满足公司的合同，法律和财务义务。
Role and Responsibilities of Stakeholders in Corporate Level Strategy
The framework of corporate governance should be recognizing the rights and responsibility of the stakeholders developed by mutual agreements or by law, and encouraging the active cooperation amongst the entities that include business owned by families and enterprise owned or controlled by the state along with the stakeholders in the creation of jobs, wealth, along with the sustainability of enterprises that are sound financially (Cartwright and Schoenberg 2006). Thus, it can be stated that the stakeholders in terms of corporate governance helps to maximize the subject of value in order to meet the contractual, legal, and financial obligations of the corporation.
The Board of directors of McDonald are known to be entrusted with and are known to be having the responsibility for the oversight of the organization, in an ethical, diligent, fair and honest manner. It is a long belief that corporate governance is critical in order to fulfil the obligation of the organization towards the shareholders (Abraham 2005). The organization has and will continuously be striving for being a leader within this particular area. The Board of McDonald holds the belief that good governance is not only a destination, but also a journey. In accordance with this, the organization shows commitment to review the principles of governance at the minimum of annual basis, with the view for improving on continuous basis.
As state previously, the concept of corporate governance has started to become extremely important in the field of business management. No matter what the size or type of businesses have been considering, the concepts related to corporate governance for the development of strategic operational plans (Glaister1994). This is known to be including systems as well as procedures, specifically designed for structuring the authority, balancing the responsibility, and providing accountability to all of the stakeholders at each and every single level of the organization.