Currently the stakeholder analysis, mainly in foreign literature, is considered as a very important aspect of management and marketing in the present turbulent times. There is not enough attention paid to the stakeholder analysis in the Czech Republic. This article deals with the problem of stakeholder analysis. The aim of this article is the stakeholder identication and the detailed analysis of stakeholders of commercial entities in the Czech Republic. All enterprises will be divided into groups of micro, small, medium and large-sized enterprises. In these categories of enterprises stakeholder groups, on which enterprises focus on mostly, will be examined. Further through the analysis of variance and F-test it will be examined if there are statistically signicant dierences among respondent’s answers in each category of enterprises.