Complex sentence: Another more conceptual criticism is that the model is build upon the principle of shareholders being the ultimate purpose, whereas other stakeholders seem to be undervalued or worse: stipulated as'input' to serve the financial goals.
Split into simpler sentences: Another more conceptual criticism is that the model is build upon the principle of shareholders being the ultimate purpose, whereas other stakeholders seem to be undervalued. Or for worse: stipulated as'input' to serve the financial goals.