Ruscombe Artisan Food & Drink Ltd: business dilemmas
Publication date: 21 August 2023
Issue publication date: 7 November 2023
Abstract
Research methodology
This case is based on primary data collected via interviews with the CEO of the company. The authors obtained the case release form to publish this case.
Case overview/synopsis
Various stakeholders, regulators, environmental activists and public awareness have increased companies’ pressure to contribute to environmental issues. However, the pressure seems to be more on large-scale companies to make progress and have an elaborate vision and goals related to environmental issues than small and medium enterprises (SMEs).
This case deals with the sustainability focus of the CEO of Ruscombe Artisan Food & Drink Ltd. (Made for Drink), an SME in the UK with a voluntary environmental impact investment proposal under consideration while having losses since 2017.
The case integrates the financial aspects and environmental considerations into this strategic investment evaluation process for making a capital investment decision. The case provides the actual financials of the company, including the income statement, balance sheet and cash flow statement of the company since its inception in 2017.
The case information enables students to comprehend and evaluate the consequences of doing a voluntary environmental capital investment project. The students will have the opportunity to apply simple capital investment methods and consider the external and less tangible environmental benefits in their final decision-making.
Complexity academic level
The case is suitable for undergraduate accounting or management modules, mainly introductory modules such as Managing Financial Resources, International Accounting, Finance, Introductory Corporate Finance, Basic Financial Literacy and Entrepreneurship.
Keywords
Acknowledgements
Anupam Mehta, Ling Xiao and Lucy Gill wrote this case solely to provide material for class discussion. It is a compact version of the case study. The authors do not intend to illustrate effective or ineffective handling of a managerial situation. The authors may have disguised certain names and other identifying information to protect confidentiality.
Disclaimer. This case is intended to be used as the basis for class discussion rather than to illustrate either effective or ineffective handling of a management situation. The case was compiled from published sources.
Citation
Mehta, A., Xiao, L. and Gill-Simmen, L. (2023), "Ruscombe Artisan Food & Drink Ltd: business dilemmas", , Vol. 19 No. 6, pp. 769-787. https://doi.org/10.1108/TCJ-03-2022-0045
Publisher
:Emerald Publishing Limited
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