Information systems (IS) development approaches are considered with particular reference to those aspects of the process most concerned with the determination of information requirements. The majority can be classified as adopting a unitary, objective perspective. This perspective fails to recognise the interpretative, inter-subjective nature of information and the importance of informal as well as formal data-processing systems. This paper aims to contribute to the discussion on socio-technical and soft approaches to IS development by providing a contrasting perspective on information requirements analysis as a process which is socially mediated. A framework is developed which places information requirements analysis in the context of strategic IS development. This locates social communication networks centrally in this process and raises implications for the practice of IS development, and of information requirements analysis.