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The case may give students experience with the types of a situation they may encounter when running their own companies or serving as consultants in terms of identifying relevant information and appropriate approaches to dealing with local communities in projects involving the exploration and exploitation of natural resources. The case encourages students to critique the strategy of a firm in managing their different stakeholders. The case may also enhance their understanding of the “new” roles expected of corporations when engaging in projects involving local communities in developing countries. The case can be used to promote awareness of the social and environmental impact of industries associated with the exploration and exploitation of natural resources. Within developed or developing countries, master’s students are often employed by multinational corporations, many of which operate in natural resource industries. A greater understanding of the economic, social, and environmental challenges inherent in corporate social responsibilities programs in these industries may enhance their ability to deal with such situations. Such students are also increasingly likely to find work with non-governmental organizations (NGOs) helping local communities deal with largescale projects and confront major corporations.

The case is about the POSCO-India’s project to build 12 MTPA integrated steel plant in the Indian state of Odisha in 2005. The case presents the history of the project, recognizing the different stakeholders groups, the perspectives and interests of different stakeholders groups, the various actions taken by POSCO-India, and the results of the various engagement efforts of POSCO to develop the project. The case deals with the perspective of POSCO-India, Government of Odisha (GoO) and the local community getting affected by POSCO’s project on the issues of social, environmental, and economic sustainability. The case also discusses POSCO’s effort to engage with the local community and state government. The case tries to analyze the issues that come with developing big infrastructure projects. The case provides a framework for evaluating the complexity in engaging with the different stakeholder groups. The paper uses a framework for analyzing stakeholders based on their power, legitimacy, and urgency of their claims. The case will also demonstrate the complex institutional set-up in emerging markets and due to which sometimes it becomes difficult for organizations to implement such exploration projects to fulfill their social and environmental commitments. Finally, the case helps students to explore the implications of large-scale industrial projects especially in developing countries and analyze critically the corporate-society relationship.

The case was developed for master’s level course in business strategy, consulting, business policy, corporate governance, and corporate social responsibility, business ethics, and corporate sustainability in a 90 minutes session.

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CSS 11: Strategy.

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.

Strategic management.

Entry-level post-graduate management students at an MBA program; middle-level professionals in an executive management program.

Royal India Food Retail (RIFR) is an organized food retailer, head-quartered in Delhi, India. The firm has established 180 outlets across the three Indian states of Delhi, Chandigarh and Punjab, selling fruits and vegetables, full-range of staples, grocery items and essential non-food items and fast-moving consumer good products. Since its inception, RIFR has been making losses, owing to both unfavourable external conditions and poor strategic management. In 2014-2015, RIFR reported earnings before interest, tax, depreciation and amortization (EBITDA) loss of Rs 46m as against Rs 276m in 2013-2014 and Rs 346m in 2012-2013. This case examines the problems of RIFR, against the backdrop of an unfavourable industry structure and the need for astute decision making, and poses the question of what the next step for RIFR should be.

Developing a clear understanding of the business environment; understanding the challenges faced by businesses in emerging markets; highlighting the dynamics of a volume-driven vis-à-vis a margin-driven approach to business strategy; and the importance of resources as critical elements of strategy development.

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CSS 11: Strategy.

The learning outcomes have been prepared in accordance with Bloom’s Taxonomy (Bloom et al., 1956). After completing the case, the students shall be able to do the following: • describe the challenges faced by the not-for-profit, non-governmental and voluntary organizations operating at a local level in a conflict-ridden zone (knowledge). • Explain the key features, roles and typologies associated with non-governmental organizations (NGOs) (comprehension), apply such typologies to specific organizations (application) and differentiate between social enterprises and NGOs (analysis). • Analyse various scaling-up techniques and infer the technique(s) used or can be potentially used by a particular organization (analysis). • Synthesize different elements of the organizational environment and reflect on the potential influence of these elements on an organization (synthesis). • Develop frameworks by applying institutional theory and motivations for volunteerism to map challenges of organizational legitimacy and volunteer turnover, respectively, as well as make recommendations to tackle these challenges (synthesis and evaluation) • Develop recommendations for the problems faced by not-for-profit voluntary NGOs (evaluation).

Balgran, a local not-for-profit non-governmental voluntary organization operating in the conflict-ridden state of Jammu and Kashmir (J&K), India was established in the year 1975 to empower destitute, orphans, abandoned and socially handicapped children. Since its inception, Balgran has expanded its services at a rapid pace including Bal Bharti public school, health care centre, vocational training and a computer centre. Mr A.K. Khajuria, President of Balgran, was concerned about the high turnover of the voluntary staff, mistrust among the potential donors concerning fund management of NGOs and inadequate funding. Mr Khajuria after a few failed attempts at resolving these issues, called for a meeting of the members of the governing body in February 2019 to decide the future plan of action to resolve these issues. Through this case, the students can understand the challenges faced by local NGOs in general and unique challenges (mistrust among potential donors) faced by NGOs operating in conflict-ridden areas such as J&K. The students will be able to enhance their skills in brainstorming and making recommendations while framing possible solutions to the challenges faced by Balgran. The case seeks to enable the students to comprehend the features and typologies associated with NGOs; the role played by local NGOs in community development; differences between social enterprises and NGOs; scaling-up techniques and paths with special reference to local NGOs and the environmental factors that can potentially influence the operation of NGOs.

This case is suitable for undergraduate and graduate-level students learning social entrepreneurship, social work and management of alternate organizations such as NGOs. This case could be used to discuss concepts related to not-for-profit organizations operating in voluntary settings.

Teaching Notes are available for educators only.

CSS 3: Entrepreneurship.

By the end of the case study discussion, it is expected that students will have learned to assess what makes it likely that firms will respond to episodes of stakeholder activism; establish the interplay between nonmarket strategies and corporate governance mechanisms in assessing shareholder activism; explain about the board of directors as a corporate governance mechanism; evaluate the threats of nonmarket dimensions as a strategic response from the board; and understand the impact and increasing power of shareholders over board decisions.

In April 2019, to pressure Rumo S.A. regarding the duplication of the Itirapina–Cubatão railroad, indigenous peoples from 12 São Paulo villages bought six Rumo shares, which were quoted on Tuesday, April 23, 2019, at around BRL17 each. Duplication of the railroad started in 2011 and affected the lives of the Indians. The company promised to implement more than 100 improvements to the villages, but as of 2019, half of the improvements were at a standstill. After buying enough shares to entitle them to participate in the annual general meeting (AGM) of shareholders, the Indians went to Rumo’s AGM to voice their concerns and show how the villages had been affected. It was the audit committee that needed to discuss and solve the case of the indigenous peoples. What steps would Rumo take next? What was the best thing to do with regard to the claims of the Indians? This case shows the start of corporate activism in Brazil. This case reports the dilemma that Rumo faced with the indigenous activism at the beginning of 2019 because of the expansion of their railroad network across indigenous lands.

This case is suited for a class in which the students are exposed to a corporate governance framework and internal and external governance mechanisms. The case can be applied at the graduate and executive levels in relevant courses such as corporate governance, corporate responsibility, strategic management, and the stock market.

Teaching notes are available for educators only.

CSS 11: Strategy.

Financial reporting.

Postgraduate (honours and masters in financial reporting).

Transnet is the utility company responsible for, inter alia, the operation, construction and management of South Africa's fuel pipeline infrastructure. The company is wholly owned by the South African Government and prepares its financial statements in compliance with International Financial Reporting Standards (IFRS). One of Transnet's capital projects involves the construction of an upgraded multi-fuel pipeline. The expected costs of construction ballooned from ZAR12.6 billion (approximately USD120 million) to ZAR24 billion (approximately USD240 million) over a five-year period. This has raised questions about the prudential management of the company's capital projects and the basis on which the government subsidises Transnet's capital costs. The significant increase in project costs also begs the question: how should the cost of the self-constructed pipeline be accounted for in Transnet's annual financial statements?

Describe and explain the qualitative characteristics of useful information in terms of the Conceptual Framework (2010) and summarise the framework's key principles. Evaluate these principles, drawing connections between them and the relevant academic theory (as per the prescribed readings), with specific reference to the accounting for self-constructed plant and equipment.

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CSS 1: Accounting and Finance

Tourism & Hospitality

Post graduate

The South African-based Sun International Group (SI) develops, operates and manages hotels, resorts and casinos. In its mission statement, SI describes itself as a “leisure group offering superior gaming, hotel and entertainment experiences”. In 1984, SI was listed in the travel and leisure sector on the Johannesburg Stock Exchange. SI is looking for growth opportunities.

Strategic options analysis to create new market spaces. Practical application of blue ocean thinking frameworks.

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At the end of the course, the participants are expected to be able to: understand and explain what is bridging leadership (BL); understand stakeholder, stakeholder engagement and stakeholder management; conduct a stakeholder analysis based on the details of the case; evaluate the BL processes based on the details of the case; and communicate how BL was used in Dumingag.

Mayor Nacianceno “Jun” Pacalioga’s journey towards the transformation of the municipality of Dumingag, Zamboanga del Sur in Mindanao, Philippines has been rooted in his daily interaction with its residents by way of morning walks around the town. He has always been involved in organizing people in his youth and as a public servant, improving the plight of the people of the 4th class landlocked and agriculture-dependent municipality has always been his primary concern. There are currently an estimated 50,000 people from forty-four (44) barangays (communities/villages) in the Municipality of Dumingag. In 2007, most farming households of the municipality earned US$ 60 monthly. By 2016, after Pacalioga’s 9-year stint as local chief executive or as mayor, the percentage of households with income below the poverty threshold have significantly decreased to 38%. Local health indicators have also become exemplary with only 0.77% of children between 0-5 years old recorded as malnourished, with maternal mortality death rate. When it comes to food, only 0.25% of households experience food shortage.

This case highlights the Bridging Leadership Framework as a paradigm to help address social divides and inequities in complex environments such as Dumingag. In realizing bridging leadership as a community of practice, Pacalioga employed participatory processes to develop the Genuine People’s Agenda, and the integrated Transformative Education to build the capacity of different stakeholders in the municipality. These processes mobilized different stakeholders to move towards the common goal of improving the plight of the Duminganogs. Now Dumingag is enjoying the broad-based benefits of the program; including recognition by numerous local and international organizations and civic groups on the efforts of Pacalioga and the people of Dumingag in transforming their once poverty-stricken town in Zamboanga del Sur, Mindanao, Philippines.

Masters Level/Executive Education.

Teaching notes are available for educators only.

CSS 10: Public Sector Management.

Business ethics, corporate social responsibility (CSR), corporate strategy and public administration.

Undergraduate (final year) and Master level course (e.g. MBA, EMBA, Master in management and Master in public administration).

This case accounts the experience of a Malaysian Governmental Development Agency cum City Council, Bintulu Development Authority (BDA), in organizing and strategizing its CSR initiatives so as to discharge its self-interests and societal expectations. BDA was established following the discovery of huge reserves of natural gas and oil offshore in Bintulu, an industrial town in the state of Sarawak, Malaysia. It serves as the governmental instrument to undertake and coordinate development initiatives in Bintulu. There have been several driving forces prompted BDA to be more vigilant in discharging its social obligations along with its statutory obligations as a development agency and municipal services provider. They are, namely, the BDA Ordinance 1978 that governs its legitimate existence, the emergence of social media era that alters the access of people to information, the growing ecological and social concerns, and the unpredictable geopolitical environment that makes the logic of long-term strategic planning questionable. To ensure discharging its statutory and social obligations, BDA articulated vision and mission statements with strong social orientation. Two master development plans, embedded with social and environmental considerations, have guided BDA in translating its strategic mission into real structured development and action plans from 1978 to present. Through institutionalization of CSR elements as part of the organization's core business routines, annual budget allocation, performance control and reward mechanisms, CSR becomes an organizational routine of value to BDA.

This case has three learning objectives: it assists students to understand the contextual background of the case so as to establish the strategic position of CSR initiatives within the organization; it assists students to assess the embeddedness of CSR in an organization's core business routines and its potential sources of value creation; and it encourages students to examine the possible critical factors that enable or impede the initiation and implementation of regular CSR programs in an organization.

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Teaching objective 1: Students are able to identify and apply characteristics of a social entrepreneur, and social enterprise, as defined by Dees (2001). Teaching objective 2: Students are able to identify and apply the four tensions identified by Smith, Gonin and Besharov (2013) that manifest in social enterprises. Teaching objective 3: Students are able to apply Institutional Theory to social entrepreneurship. Students are able to explain legitimacy and the influence of context on the social enterprise. Teaching objective 4: Students through using the Change Canvas, are able to distinguish between profit and purpose characteristics of the organisation; and are able to make recommendations based on the process they have followed.

Kovin Naidoo is the CEO Of a multi-national social enterprise, Australia-based The Brien Holden Institute. The case explores Naidoo's journey as a social entrepreneur, and the partnership forged with Brien Holden as they built their multinational social enterprise. Naidoo is catapulted to the position of CEO after the sudden death of his friend, and is trying to balance the competing pressures of profit and purpose. The case introduces the foundational characteristics of social entrepreneurship, before exploring Institutional Theory and the Change Canvas as a tool for managing tensions between profit and purpose.

This case study is aimed at students of entrepreneurship, social entrepreneurship, corporate social investment, development studies, innovative health-care systems, sustainable livelihoods and asset-based development. It is written at an Honours / Masters level and is therefore also appropriate for use in customised or short programmes.

Videos (including a TedX by Naidoo), Web materials and a book chapter are included in the supplementary materials list.

CSS 3: Entrepreneurship.