Another important question not addressed by surveys of SMA techniques relates to the longsranding, yet still topical issue, of who strategy is for, for example the balance among 'The Triple Bottom Line' (Savitz with Weber, 2006). Views on the shareholder-stakeholder balance are one of the key factors that differentiate the many schools of, and perspectives on, strategy (Mintzberg and Lampel, 1999; Whittington, 2001). The different views that prevail and the associated sets of concepts and techniques need to be considered in the context of developing SMA.