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This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com's January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. As such, she is relying on those disclosures to provide insights as to the company's main product/service lines, the events that signal when and how much revenue the company has earned (i.e., the essence of its business model), along with the related official generally accepted accounting principles (GAAP) criteria pertinent to the valuing and timing of recorded revenues.

The case study has been prepared for management students/business executives to understand electric vehicle (EV) business, business environment, industry competition and strategic planning and strategy implementation.

The size of the Indian passenger vehicle market was valued at US$32.70bn in 2021; it was projected to touch US$54.84bn by 2027 with a Compound Annual Growth Rate (CAGR) of more than 9% during the period 2022–2027. The passenger vehicle industry, a part of the overall automotive industry, was expected to grow at a rapid pace, as the Indian economy was rising at the fastest rate. However, the Government of India (GoI) had put a condition on the growth scenario by mandating that 100% of vehicles produced would be EVs by 2030. Tata Motors (TaMo), a domestic player in the market, had been facing a challenging competitive environment. Although it had been incurring losses, it had successfully ventured into the EV business. TaMo had taken advantage of the first mover by creating an electric mobility business vertical to enable the company to deliver on its aspiration of providing innovative and competitive e-mobility solutions. TaMo leadership had been putting efforts to scale up the electric mobility business, thus, contributing to GoI’s plan for electric mobility. Shailesh Chandra, president of electric mobility business, had a big task in hand. He had to scale up EV production and sales despite insufficient infrastructure for charging and shortages of electronic components for manufacturing.

The case study has been prepared for management students/business executives for strategic management class. It is recommended that the case study is distributed in advance so that the students can prepare well in advance for classroom discussions. Groups will be created to delve into details for a specific question. While one group will make their presentation, the other groups will question the solution provided and give suggestions.

Teaching notes are available for educators only.

CSS 11: Strategy.

After completing the case study, the students will be able to explore, create and capture the dilemmas of a platform strategy; compare, contrast and configure strategies for successful platform adoption; develop fitting configurations for marketplace design; and use temple framework to evaluate the dilemma of the element of time (do it sooner, delay for later or dismiss forever) in launching a new marketplace.

Shoppre was a parcel-forwarding firm established in 2017. In a short period, Shoppre turned out to be one of the best parcel forwarding and cross-border commerce companies in India, thanks to the first-mover advantage it enjoyed. Shoppre had offerings of shopping and shipping of cross-border e-commerce. As a new firm looking forward to increasing its market power, Shoppre faced the dilemma of whether to launch the marketplace, and if yes, whether to do it soon or delay it for the future. There was also confusion in the marketplace’s design and implementation. Nikkitha Shankar’s (she/her) worry was that if Shoppre did not decide quickly on this, there would be possible crises in managing the partners and their financial performance. Shankar was brainstorming the issues with the founding partner and was gauging the dimensions. This case study presented new marketplaces’ dilemmas along with managing sellers, customers, markets, finance, logistics and digital transformation.

The case study is suitable for undergraduate- and graduate-level students pursuing courses in business programmes and senior management professionals participating in executive education programmes. The case study will also fit well for courses such as the “Platform strategy: building and thriving in a vibrant ecosystem” course [1], digital business models [2] and digital business strategy [3].

Teaching notes are available for educators only.

CSS 11: Strategy.

This case study was developed using data from secondary sources. The data was collected from the organization’s website, annual reports, press releases, published reports and documents available on the internet.

According to the International Energy Agency’s (IEA) World Energy Outlook (WEO), 775 million people worldwide would not have access to electricity even by 2022, with the majority of them living in sub-Saharan Africa (SSA) (Cozzi et al., 2022). In SSA, energy poverty had been a serious issue over the years. According to the IEA, 600 million people lacked access to electricity in 2019, while 900 million people cooked with traditional fuels (Cozzi et al., 2022). A World Bank report from 2018 said many SSA countries had energy access levels of less than 25% (Cozzi et al., 2022). Energy poverty in SSA hampered sustainable development and economic growth.

Despite significant efforts to address this poverty, Africa remained the continent with the lowest energy density in the world. Although solar and other energy-saving products were appealing, their adoption rates were modest, and their distribution strategies were not particularly effective. The lack of electricity exacerbated a number of socioeconomic problems, as it increased the demand for and use of wood fuel, which caused serious health problems and environmental harm.

While working in Uganda, Katherine Lucey (Lucey) saw that having no electricity had negatively affected women’s health in particular because it was women who were responsible for taking care of the home. These effects were both direct and indirect. The women’s reliance on potentially harmful fuels for cooking, such as firewood and charcoal, resulted in their suffering from respiratory and eye problems, in addition to other health issues. Furthermore, the distribution of energy-saving and renewable energy items was seen as the domain of men, and there was an inherent gender bias in energy decisions. Women were not encouraged to participate in energy decisions, despite the fact that they were the ones managing the home and would gain from doing so. In addition, because there was no light after dusk, people worked less efficiently. Lucey saw the economic and social difficulties that electricity poverty caused for women in rural Africa. She also witnessed how the lives of a few families and organizations changed after they started using solar products. This motivated her to start Solar Sister with the mission of achieving a sustainable, scalable impact model for expanding access to clean energy and creating economic opportunities for women.

Solar Sister collaborated with local women and women-centric organizations to leverage the existing network. Women were trained, provided all the necessary support and encouraged to become Solar Sister Entrepreneurs and sell solar products in their communities and earn a commission on each sale. To provide clean energy at their customers’ doorstep, the Solar Sister Entrepreneurs received a “business in a bag” – a start-up kit containing inventory, training and marketing assistance.

Solar Sister’s business model empowered the women in SSA by providing them with an entrepreneurship opportunity and financial independence. Also, the use of solar products helped them shift from using hazardous conventional cooking fuels and lead a healthy life. The children in their households were able to study after sunset, and people in the community became more productive with access to clean energy.

The COVID-19 pandemic outbreak, however, had a serious impact on Solar Sister. It found it challenging to mentor and encourage new business owners due to restrictions on travel and on group gatherings. The Solar Sisters were unable to do business outside the house either. Their source of income, which they relied on to support their families, was therefore impacted. The COVID-19 outbreak also slowed down the progress achieved by the community over the years and made household energy purchasing power worse. Furthermore, the organization was also grappling with other issues like limited access to capital, lack of awareness and infrastructural challenges. Another challenge lay in monitoring and evaluating the organization’s impact on the last mile.

In the absence of standardized measurement tools and issues in determining the social impact of Solar Sister, it would be interesting to see what approach Lucey will take to measure the impact of Solar Sister on the society. What measurement tool/s will Lucey implement to gauge the social impact of Solar Sister?

This case is intended for use in PG/Executive-level programs as part of a course on Social Entrepreneurship and Sustainability.

On completion of this case study, students will be able to understand collaboration and synergy between farmers and organisations through value creation, like fundraising, based on the comprehension of the resource-based theory; understand the overview and concept of the value chain and supply chain management in the agribusiness to reduce costs of inventories; understand the concept of segmentation and positioning to increase revenue for organisations by leveraging existing resources – human and financial; and understand the branding strategy to create a sustainable competitive advantage for Suguna Foods.

Suguna was started by two brothers, B. Soundararajan and G.B. Sundararajan, to help other farmers. Suguna, with just 200 broilers in 1984, grew to be the number 1 poultry company across India. Soundararajan was a pioneer and innovator who started “contract farming” in India in 1991. This model helped both the farmers and the company to became successful. The farmers always struggled to pay the cost of feed and other materials, as credit was not readily and easily available from financial institutions. Suguna helped farmers by providing feed, medicines, etc., free of cost in return for the good rearing of chickens. Because of the success of this venture, they decided to continue with it. Today, Suguna is a successful company that sells chicken, eggs and processed meat. They modernised the retail chain to supply consumers with fresh, healthy and hygienic meat. Suguna’s vision was to “Energize rural India” by helping farmers succeed. They helped over 40,000 farmers from 15,000+ villages in 18+ Indian states. Although the growth helped both farmers and Suguna, the increased cost of raw materials for Suguna and increased input costs/power costs for farmers had to be tackled on a war footing so that both could have good income despite the increased inflation. Moreover, the retail price of live chicken was more or less stagnant in the past five years, especially after the start of the COVID-19 pandemic.

This case can be used as the basis for a 90-min class discussion. This case study is suitable for use in an master of business administration course module or in an executive education program on developing an understanding of value creation in the business model in a rural market and also how the supply chain works. This case study can also be used to teach pricing, segmentation in marketing and supply chain perspectives and decision-making skills.

Teaching notes are available for educators only.

CSS8: Marketing.

Indian Railways (IR) has been slow in innovation. The competition from other modes of transport has posed new challenges to IR. Railways worldwide have taken help from startups to develop innovative solutions to improve railway operations. Such collaborations have helped in leveraging the technical expertise of startups in domains which are non-conventional for railways to develop in-house. These collaborations have been made possible by funding startups through various investment channels.

Upon completion of this case study, students will be able to analyze the interplay between small business growth and innovation in sustainable entrepreneurial success; evaluate factors influencing the adoption of technological innovations within startups; and decide on the optimal technological innovation for achieving sustainable growth in a startup.

This case study is about Liliana, a young Colombian entrepreneur. She had to decide how to innovate in her process of providing regulatory compliance and due diligence consulting services. According to Law 1778 of 2016, compliance and due diligence services became mandatory for companies with international operations in Colombia. Lemaître, Liliana’s venture, provided this service in an artisanal way. However, her market required the incorporation of technologies. Liliana must choose what to automate in her process and what to keep traditional. Not innovating meant Lemaître would be unable to grow, causing the sustainability of the business would to be at risk.

This case study is suitable for use for master of business administration students and in executive education short courses.

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CSS 3: Entrepreneurship.

This case study is designed to enable students to formulate the strategic planning process in relation to an organization’s resources; assess the critical tasks required for the company’s business planning for growth and market expansion; and examine the importance of the value delivery process for the company, its customer and its employees. At the end of the case discussion, students will learn how to plan their business in an emerging market by using their existing resources, where the business stands at present and where it may go in the coming future.

The case study discusses how Byju’s, an Indian multinational educational technology company, revolutionized student learning programs through its innovative strategic implementation. It explores the company’s growth and expansion strategy by considering a strength, weakness, opportunity and threats analysis. It elaborates on how Byju’s acquired various companies in India and other countries to become an international technology-based educational brand with 150 million users in 2022. The case study also highlights the marketing and promotional strategy used by the company on online and offline platforms. The case study elaborates on the value delivery process and its importance for customer and employee satisfaction. Despite its success in the Indian market, Byju’s faced tough challenges in the US and European markets, such as lower-than-expected growth rates and lower subscription numbers, even though it followed the same strategy as in the Indian market. The acquisition and celebrity strategy works in emerging economies such as India but not in developed countries. The company’s return on investment was down owing to the high costs it had incurred over the years on market acquisitions and marketing promotions. The growing competition was also expected to bring more challenges for Byju’s. New players such as Tata Studi and YouTube planned to enter the market. Byju Raveendran and his management group had to decide whether to maintain or change the current market offering to reflect market developments to satisfy their customers and employees. They also had to determine whether the main components of the marketing strategy, such as the company’s ongoing value delivery process and ongoing strategy toward the target audience, partners and rivals, are advantageous to the firm or not. The team was in dilemma whether the marketing planning process was going in the right direction and how to make all elements of its businesses more efficient in dealing with the issues. Raveendran kept asking questions about to what extent it is still possible to alter the marketing plan.

The case study is appropriate for discussion in courses such as marketing management, service marketing and strategic marketing management, whether they are part of an undergraduate program (Bachelor of Business Administration [BBA]), a postgraduate program in business management (Master of Business Administration [MBA]) or an executive-level program (executive MBA). The breadth of business topics addressed and the intricacy of the scenario make this case study best suited to be used after the semester as either a culminating project or as a seminar discussion for undergraduates (BBA). The case study can also be discussed in the marketing management course (graduation level) under the marketing and service strategy chapters.

CSS8: Marketing

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After reading this case study, the students will be able to identify the various choices available in social e-commerce using network marketing, interpret data-driven decisions in social e-commerce and evaluate their role in scaling business, analyse cost and revenue management in value segments, evaluate technology adoption among the masses using appropriate communication structures and develop customer relationships and manage their sentiments in the era of social media.

DealShare became a unicorn in 2022 and targeted the rural and low-income groups. Based on a networking model for customer acquisition and a hyperlocal supply chain model, DealShare is increasing its customer base at a rapid pace. However, profitability was still a challenge, and converting high volume into high value continued to be a daunting task. This case study delves deep into the challenges co-founder Sourjyendu Medda and the DealShare team faced. It seeks to address key issues: how should DealShare leverage customer network for faster customer acquisition and how should they increase ticket size and profitability? As a data-driven business, what advantages does DealShare have in influencing customers’ buying behaviour using data? Dependence on social media could have a cascading effect on “word of mouth”. How can they manage customer complaints and increase engagement?

This case study has the potential to be used in different settings. In strategic cost management, this case study can demonstrate strategies for cost management in the value-conscious segment. This case study can be used in marketing management courses while teaching “positioning” in business-to-consumer markets and CRM. For second-year management students, this can be used in entrepreneurship and strategic management courses to demonstrate the network effect in social e-commerce start-up businesses. This case study is also relevant for various course modules in graduate management programmes to demonstrate the power of data-driven decision-making in business.

Teaching notes are available for educators only.

CSS 8: Marketing

The case was devised using secondary sources of data collection from annual reports, sustainability reports and the Hindustan Petroleum Corporation Limited (HPCL) website. These documents provided insights into the HPCL’s sustainability initiatives, financial performance and disclosure practices. Other data were obtained through the websites of the relevant businesses/sectors.

In March 2022, Pushp Kumar Joshi, chairman and managing director of HPCL, contemplates the oil giant’s sustainability strategy amid challenges. Despite a 38% revenue increase in financial year 2021–2022, profits dropped because of reduced refinery capacity. HPCL, a major player in India’s oil and gas industry, recognized the need to align with climate goals and changing consumer expectations. Joshi emphasized stakeholder engagement, carbon mitigation, technology adoption and transparent environmental, social and governance (ESG) reporting. A materiality assessment highlighted key issues like gender diversity, air quality and the low-carbon transition. Joshi grapples with balancing profitability and sustainability amid stakeholder pressure and market fluctuations, seeking advice from the sustainability team for the future.

This can potentially be a case study for a business management course, particularly focusing on sustainability, corporate social responsibility and strategic decision-making. It could be used at both the undergraduate and graduate levels in courses related to business administration, sustainability management, corporate strategy, environmental management or stakeholder engagement. The case could be analyzed to discuss the challenges and opportunities faced by a company like HPCL in balancing profitability and sustainability, developing effective sustainability strategies, integrating ESG considerations and managing stakeholder expectations.

Teaching notes are available for educators only.