ABSTRACT
Different Relationships, Different Information Needs Other enterprises are inescapable factors in any business’ external environment. Most obviously they can be competitors, and therefore part of the market, not only competing with their outputs but even for inputs including employee skills, raw materials and components. Other firms might instead be actual or potential customers in the market, or suppliers and therefore creditors. Alternatively a second firm may not have a market relationship to the first, but may be significant as a collaborator, or a member of the same corporate group. Companies may also be important to each other because one is investing in or borrowing from the other, or one has takeover ambitions involving the other.
