An element of governance is evaluating stakeholder needs to determine enterprise objectives.  This is based on the principle of stakeholder value, which states that “governance of enterprise I & T should ensure that stakeholder needs, conditions and options are evaluated to determine balanced, agreed-on enterprise objectives to be achieved; setting direction through prioritization and decision making; and monitoring performance and compliance against agreed-on direction and objectives”  1 .  Evaluating stakeholder needs involves identifying who the stakeholders are, what their interests and expectations are, and how they can influence or be influenced by the enterprise’s activities 2 .  References:   1 : COBIT 2019 Framework: Introduction and Methodology, page 23  2 : COBIT 2019 Framework: Governance and Management Objectives, page 18