How does COBIT address stakeholder value?

COBIT addresses stakeholder value by ensuring that IT governance aligns with stakeholder needs and delivers value. This alignment is fundamental to the framework, as COBIT emphasizes the importance of understanding stakeholder requirements and expectations. By establishing a governance framework that coordinates IT investments and initiatives with the overall business objectives, COBIT enhances the ability of organizations to maximize the potential benefits that can be derived from their IT resources.

In this context, stakeholder value is not merely about financial returns; it also involves fulfilling expectations regarding service quality, risk management, compliance, and enabling business innovation. The framework provides guidelines and best practices to achieve this alignment, ensuring that IT contributes positively toward organizational goals and thus delivers comprehensive value to stakeholders.

The other options do not adequately capture this principle. Merely maximizing IT expenditures does not guarantee value delivery; rigorous regulations on IT investments may stifle innovation and responsiveness; and focusing exclusively on cost reduction can compromise the quality and strategic alignment of IT services, ultimately detracting from stakeholder value.