Price: A corporation' s primary responsibility is to its shareholders. They are its most important constituency because they take the greatest risks. If the corporation goes bankrupt, they lose their investment. Albrecht: Shareholders typically have diversified investment portfolios. For employees, however, the well-being of the corporation for which they have chosen to work represents their very livelihood. The corporation' s primary responsibility should be to them. On the basis of their statements, Price and Albrecht are committed to disagreeing about whether ['corporations are responsible for the welfare of their employees', "the livelihood of some of the shareholders depends on the corporation's success", "a corporation's shareholders have more at stake than anyone else does in the corporation's success or failure", "means should be provided for a corporation's investors to recoup their losses if the corporation goes bankrupt"]