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An instructor engaged students in managing and reporting sustainability initiatives at an organisation. After completion of the case study discussion, the students will be able to critique the sustainability initiatives that can be undertaken at an organisation; understand sustainability reporting; analyse how result-based management aids in sustainability report preparation; recommend critical considerations for conducting a sustainability impact assessment by an educational institute.

The case contributed to the growing knowledge base about reporting sustainability initiatives at an organisation and managing them to aid in decision-making. The case called for better integration between sustainability activities and reporting under organisations’ Sustainable Development Goals (SDGs) or environmental, social and governance (ESG) reporting.

Ajay served as the head of the management department and a leading member of the sustainability initiatives at University Alpha, Delhi NCR, India. He was assigned the task of publishing the university’s annual report. The management had requested him to consider preparing a standalone sustainability report for the university.

He began the task by examining the benefits of standalone sustainability reporting. He proceeded to analyse the specifics of SDG reporting, SDG Accord reporting and ESG reporting using the Global Reporting Initiative guidelines. During discussions with a consultant, the necessary steps for creating an SDG-only report and an integrated SDG and ESG sustainability report were clarified.

Guidance from an expert led to an intention to use a result matrix in preparing the sustainability report and ongoing impact assessment of SDG initiatives for reporting. The dilemma involved deciding between continuing with the sustainability initiative listing in the annual reports or opting for a standalone sustainability report. Critical considerations concerning the sustainability impact assessment of SDG-related activities at an educational organisation were also explored.

This case is intended for discussion in the graduate-level program in strategy, general management, sustainability management, environmental management and environmental economics. The case may also be used for participants in executive program.

Teaching notes are available for educators only.

CSS 4: Environmental Management.

This study enables to critique the development of a sustainability strategy brand; integrated reports, sustainability reports, usage of safe internet and online learning skills to reduce inequalities and increase stakeholders’ values.

Digi Telecommunications (Digi) has been publishing annual sustainability reporting in line with Global Reporting Initiatives since 2009. Albern Murty, Chief Executive Officer (CEO) of Digi, the largest player in the mobile telecommunications industry in Malaysia by the number of subscribers, decided to establish a responsible business brand known as Yellow Heart in 2018 to better serve their stakeholders demand. There was a low stakeholder understanding of Digi’s sustainability efforts and societal impacts. Digi’s Sustainability department aspired to make Yellow Heart the best industry practice for continuous improvements by making Responsible Business commitment one of the main pillars of the company’s strategy and vision. Yellow Heart was linked to Sustainable Development Goals (SDG)10 on reducing inequalities by focusing on Digital Inclusion and Resilience to increase safe access opportunities, provide marginalized communities with opportunities to pursue interests in digital learning pathways and create a more sustainable digital future for all. The case study illustrates the sustainability management at Digi and the planned migration from sustainability reporting to integrated reporting to build trust in the business with all the stakeholders. The case dilemma involves the challenges that Philip Ling Oon Hun, the Head of the Sustainability, faced in deciding the SDGs to focus on and measuring and reporting their outcomes to contribute to the greater good, not only in pure business terms but also to society at large.

This case is appropriate for undergraduate or graduate-level programs in Accounting, Corporate Governance and Strategy Implementation.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

The learning outcomes of this study are to identify and discuss ways in which energy consumption in a residential educational institute can be reduced by improving demand-side energy management for sustainable development; summarise the challenges that an institute faces in transitioning to a more environmentally friendly mode of operations concerning energy management; illustrate the difference between operating expense and capital expenditure methods used for solar rooftop projects from the perspective of Goa Institute of Management (GIM); and analyse different project proposals for solar rooftop power generation energy using capital budgeting techniques.

Dr Ajit Parulekar, director at GIM, was evaluating the steps taken over the past few years for sustainable energy management to understand their impact and consider ways in which to take the environmental sustainability agenda forward. One of the projects that he was considering was the rooftop solar power plant. GIM had received proposals from several different vendors and evaluated three proposals out of these. He needed to decide on the capacity of the rooftop solar power generation and the type of contract that he should get into for the implementation of the project. This case study describes the differences and highlights the advantages and disadvantages of all the mentioned models with respect to GIM.

This case study is suitable for post-graduate level management students, as well as for undergraduate-level finance and management students.

Teaching notes are available for educators only.

CSS4: Environmental management.

Firm success, organizational structure and values, business challenges, corporate change, decision making.

Senior undergraduate courses in Organizational Behavior and Business Policy and Strategy.

This case relates the story of growth of Future Internet, a small media firm launched in 1998 in Dubai, UAE. The case describes the past achievements of Future Internet along with the challenges met on the road, illustrates the key factors and core organizational values that were critical for its business success and discusses the new prospects that the company is seeking to explore in the future. As Future Internet is continuously searching to engage in a path of new business opportunities, what are the most viable strategic choices to be made for securing a sustainable corporate growth and development?

Discuss different aspects involved in the management of a small firm operating in a dynamic industry; assess the key factors that might contribute to explaining corporate success; and evaluate the effectiveness of managerial decision making over time (change in structure and values, opportunities' evaluation and selection of strategic options) to achieve sustainable development.

Teaching notes.

The case will offer insight to the students regarding the idea generation and development of a viable sustainable venture. It will promote the understanding of students regarding SDGs and how SMEs can contribute towards their attainment. They will learn to develop the action plan for a green business venture and understand how each of the business activity in each phase of value chain contributes towards environmental, economic and social sustainability.

Rana Waseem, a young business graduate started a small ecopreneurial venture to offer sustainable food from raw material till disposal in developing nation context named as Dhuaan ‘n’ Dukhaan (D ‘n’ D) in Sargodha, Pakistan. He had an aim to create a model of business that not only supports the local economy in terms of offering decent employment but also promotes a food business that generates nutritional self-sufficiency as per the triple bottom line concept. This case gives an exploratory insight into the actual sustainable operations that have survived eight months successfully and on the path of growth without profit being the sole aim. D ‘n’ D has benefited the lives of people in Sargodha by offering job opportunities, a decent wage, healthy food at affordable rates, reduction in diseases, reducing food wastage and efficient resource usage with a positive impact on the environment.

The case is suitable for undergraduate and post graduate students studying entrepreneurship and small business management.

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CSS 3: Entrepreneurship

Poverty, business strategy and sustainable development. International development planning and poverty alleviation strategies have moved beyond centralised, top-down approaches and now emphasise decentralised, community-based approaches that incorporate actors from the community, government, non-governmental agencies and business. Collective action by Bottom of the Pyramid residents gives them greater control in self-managing environmental commons and addressing the problems of environmental degradation. Co-creation and engaging in deep dialogue with stakeholders offer significant potential for launching new businesses and generating mutual value. The case study rests on the tenets of corporate social responsibility. It serves as an example of corporate best practices towards ensuring environmental sustainability and community engagement for providing livelihood support and well-being. It illustrates the tool kit for building community-based adaptive capacities against climate change.

The field-based case study was prepared from inputs received from detailed interviews of company functionaries. Company documents were shared by the company and used with their permission. Secondary data was accessed from newspapers, journal articles available online and information from the company website.

The case study is about the coming together of several vital agencies working in forest and wildlife conservation, climate change adaptation planning for ecosystems and communities, social upliftment and corporate social responsibility in the Kanha Pench landscape of Madhya Pradesh in Central India. The case traces several challenges. First, the landscape is degrading rapidly; it requires urgent intervention to revive it. Second, the human inhabitants are strained with debilitating poverty. Third, the long-term sustainability of the species of tigers living in the protected tiger reserves of Kanha and Pench needs attention as human-animal conflicts rise.

The case would help undergraduate and postgraduate students studying sustainability and corporate social responsibility.

This case provides useful material for discussion on topics such as sustainability, business continuity, corporate social responsibility and green IT.

The case could be used in different areas of business management such as general management, information systems and business strategy.

The case presents the progressive evolution of Infosys Limited from its beginnings through different stages of innovation and consolidation in the IT services industry. Senior executives at Infosys believe that the sustainability initiative at Infosys is not a new movement, but a logical extension of the company's long standing commitment to society and environment. Sustainability was a key agenda at Infosys and it was deeply ingrained in the company's ethos and the way in which it operated. The case also articulates the company's commitment to sustainability as evidenced by the involvement of the top management in providing leadership. From an academic standpoint the case provides pointers to look at how the IT services industry has responded to sustainability practices and how sustainability practices are different or similar across various firms.

The case can help students to answer the following questions: How is sustainability different from corporate social responsibility? What is the context in which Infosys' attention turned towards sustainability? How is top management involved in Infosys' sustainability initiative? What are the elements of Infosys' sustainability strategy? How does it build on its core strengths? What are the structural mechanisms the company has provided to implement its sustainability strategy? What internal challenges to change while implementing green solutions were foreseen and overcome by Infosys? How competitive is Infosys' sustainability practices with respect to its competitors? How does it help the company in competing in the market?

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Corporate social responsibility (CSR), marketing/branding, strategic management.

The case can be used in master, MBA and executive programs in courses on the following topics: CSR; strategic management; or strategic marketing.

The case describes the CSR initiatives at the Slovenian mobile phone operator Si.mobil d.d., with the two pillars of taking care of employees and taking care of the environment. The main protagonists describe the process of initiating, developing and communicating the initiative, as well as the individual actions taken. In a strategy meeting, Si.mobil's top management set out to discuss the strategic challenges that the company was facing, trying to find ways out of the potentially deadly price war and commoditization spiral. Specifically, the discussion in the management meeting revolved around how Si.mobil can position itself in the market, how it can find a sustainable USP and whether and if yes, how the company's CSR initiatives can play a significant role therein.

To foster critical thinking about the reasons for and effectiveness of CSR initiatives; to be able to assess the role that CSR initiatives can play in brand building and differentiation; to understand how CSR affects company performance through its effect on and feedback reactions from different stakeholder groups; to critically discuss the preconditions for effective CSR initiatives, and to see exemplarily how they can be initiated and managed; to understand the crucial role that leadership and communication are playing in CSR initiatives; to identify the vital links between internally oriented (employee-focused) and externally oriented (societal-focus) CSR strategies and actions.

Teaching note

The learning outcomes are as follows: to analyze the multidimensional and complex crises, and market stature of a company that was a market and industry leader in a developing country; to evaluate and interpret the outcomes of decisions pertaining declining profits, outstanding receivables, branding, marketing and radical reforms to overcome the challenges of sustainable growth, customers and employees’ loyalty, market stature and leadership crises; and to design strategic solutions for sustaining its leadership position and combating severe challenges.

The purpose of this paper is to ponder upon various crises that Pakistan State Oil (PSO) was facing, so that learners can critically analyze, assess and design strategic solutions for it. PSO was the state-run market leader in the petroleum industry. The company had been struggling to combat multiple types of turmoil at a time. Its huge fund of receivables was blocked in circular debt that caused the company budget constraints and deficits. Due to a government policy shift, the demand for its furnace oil substantially reduced and profits plummeted. The countless internal and external crises posed severe menace to its competitive position vis-a-vis its rivals. This qualitative case study garners data from eight interviews from senior managers in the petroleum industry and adds content analysis technique to acquire pertinent data from renowned media sources and subsequent analysis. The drastic crises left PSO with dearth of funds and declining profitability. Consequently, due to limited marketing budget, creativity of its marketing team for devising effective marketing programs to raise market share was compromised. PSO underwent the issues of brand sustainability, sustainable growth, customers and employees’ loyalty, and market stature to financial and leadership crises. However, despite limitations, it still enjoyed a market leadership position among its rivals in the industry by occupying more than half of the chunk of market in the petroleum industry. This is a unique case study of a state-owned giant company facing multidimensional menaces. It offers tremendous learning opportunities for students who can devise creative strategic solutions and link theories and models with practice.

Graduate (MBA), MS, PhD (management and administrative sciences); Suitable for teaching in chapters: Anywhere but ideally near the middle or end of the above courses.

Teaching notes are available for educators only.

CCS 11: Strategy.

Business development, sustainable business practices, corporate social responsibility.

Executive education, postgraduate, undergraduate.

City Developments Limited (CDL) is one of Singapore's leading international property and hotel conglomerates, involved in real estate development and investment, hotel ownership and management, facilities management and the provision of hospitality solutions. The group has developed over 22,000 luxurious and quality homes in Singapore, catering to a wide range of market segments. CDL is widely recognised as a champion of sustainable practices in Singapore. It was the first company honoured with the President's Social Service Award and President's Award for the Environment in 2007. It was also the only developer to be accorded the Built Environment Leadership Platinum Award in 2009 and Green Mark Platinum Champion Award in 2011 by the Building and Construction Authority, the governing authority for Singapore's built environment. CDL was the first Singaporean company to be listed on all three of the world's top sustainability benchmarks – FTSE4Good Index Series since 2002, Global 100 Most Sustainable Corporations in the World since 2010 and the Dow Jones Sustainability Indexes since 2011. This case discusses the many factors that have enabled CDL to successfully manage its journey in sustainable business development. It also creates an opportunity for students to discuss other steps or measures the company could take to further increase stakeholders' awareness and adoption of their sustainability vision.

This case discusses the concepts of sustainability and the reasons why companies believe in following sustainable practices. Through this case, students would get an opportunity to discuss the sustainable practices adopted by one of the well-known Singapore companies, CDL. They would understand the costs and benefits of being a champion of CSR, the benefits to the stakeholders of CDL, and the ways CSR provides a competitive advantage.

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