利害关系人理论（Stakeholder theory）是一个组织管理和商业道德的理论，用于解决组织管理中的道德和价值问题。这一理论是1984年由R·爱德华·弗里曼（R. Edward Freeman）在《Strategic Management: A Stakeholder Approach》一书中提出，他将利害关系人的概念与理论带入企业管理的领域内，首先他界定「利害关系人」是在一个组织中会影响组织目标或被组织影响的团体或个人，因此，他认为一位企业的管理者如果想要企业能永续的发展，那么这个企业的管理者必需制定一个能符合各种不同利害关系人的策略才行。

The stakeholder theory is a theory of organizational management and business ethics that addresses morals and values in managing an organization. It was originally detailed by R. Edward Freeman in the book Strategic Management: A Stakeholder Approach identifies and models the groups which are stakeholders of a corporation, and both describes and recommends methods by which management can give due regard to the interests of those groups. In short, it attempts to address the "principle of who or what really counts".