“…As regards the key term in the definition of SR, this being the term "stakeholders", we understand these to be entities, which influence or are influenced by the behaviour of organizations [21,22]. From the point of view of municipalities, they are usually classified as internal and external stakeholders [23][24][25][26]. The broadest range of stakeholders of municipalities is mentioned by Gomes [24], who includes audit commission, central government, contractors, councillors, employees, fire authorities, health authorities, local business, local media, lower tie authorities, management team, other local authorities, partner agencies, police authorities, political parties in general, pressure groups, service users, trade unions, upper tie authorities and voluntary sector among these.…”