For decades, the stakeholder engagement practices play a critical role in sustaining long-term sustainability. The new idea of this study is to explore how accounting regulatory body balance their stakeholder interest which eventually paid-off for the stakeholders involved as it is now so common that researcher did not even consider it before the introduction of stakeholder theory, in 1984. Based on the previous literature, this new thinking has come to seem like a revelation that earn the places with the model of Mendelow to map the stakeholder engagement with consideration of Media Content Analysis. We conducted in-depth study on the due process of IASB standards-setting, which encompasses set of effective communication strategies to engage with surrounding stakeholders. However, our analysis is aimed to find out the nature of how IFRS Foundation maintain its sustainability in stakeholder engagement when facing with some challenges.