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This case is based on primary archival research. The original reports from MSCI, Sustainalytics and S&P 500 formed the foundation of the case in addition to the 144-page Tesla’s 2021 Impact Report. Secondary sources were used to provide contextual information. All sources are cited as endnotes.

In June 2022, Tesla, Inc., the Austin, Texas-based electric car company faced a number of challenges that called into question its environmental, social and governance (ESG) credentials. Questioning the company’s corporate governance practices, SOC Capital, a watchdog organization publicly released a letter that it had sent to the United States Securities and Exchange Commission where it had demanded that the agency sanction the company for not replacing an independent director at its next stockholder meeting. The State of California’s Department of Fair Housing and Employment filed a lawsuit alleging various counts of discrimination at Tesla’s manufacturing facility in Fremont, California. S&P Global removed the company from its index of ESG companies. This action had negative consequences for the company’s stock price. Tesla’s board of directors, led by Robyn M. Denholm, had to address Tesla’s overall approach to ESG in light of these challenges.

The case is suitable for an upper-level undergraduate or an MBA course on strategy or strategic management.The issues in the case involve the stakeholder perspective, corporate governance and the purpose of a firm. Instructors face two choices here: using this case early in the course introduces the broader stakeholder perspective early on without addressing it as an afterthought at the very end of the course. The other choice is to use it at the end because most strategy textbooks cover these topics at the back end.

The learning outcomes are as follows: understanding issues involved in the employee motivation, particularly those engaged in social change and development in emerging economies; develop insights into how to motivate team members by drawing on relevant theories of motivation; and orient students towards the application of these theories in the organization.

Resource cell for juvenile justice (RCJJ) was initiated as a field action project at the centre for criminology and justice, Tata Institute of Social Sciences with the objective of working on issues of children with a special focus on juveniles in conflict with law (JCL). RCJJ aimed at highlighting the socio-legal issues of juvenile children who were in conflict of law providing aid to these children and their families, and working towards their eventual social reintegration. RCJJ also trained stakeholders in the juvenile justice system and facilitated rehabilitation and social integration of JCLs as directed by the juvenile justice boards (JJBs). RCJJ had teams at six places within India. These teams worked with various government institutions, parents and JCLs to eventually effect change in the conditions of JCLs. The social workers engaged by RCJJ had a challenging task of facilitating social integration of the children, in coordination with the police, JJBs, families and lawyers. They had to actively manage help desks at the judicial observation homes where JCLs were housed. The social workers were under great stress because of antagonism from lawyers and police. The JJBs were prejudiced against them for being “outside watchdogs”. This resulted in high demotivation and attrition among employees. Jyoti Mhatre, project manager, interviewed past and present field workers to gauge the extent and reasons for demotivation. This intervention highlighted the positive and negative aspects of the organizational culture and the stress points that were causing demotivation. The situation was alarming and Jyoti had to develop an action plan to improve the motivation of the social workers to bring down the attrition.

Courses in human resource management, organizational behaviour and general management as part of masters-level programmes in business administration and management, and executive development programmes on employee motivation for middle/senior management.

Teaching Notes are available for educators only.

CSS 6: Human resource management.

After a successful discussion and analysis of the case, the participants will be able to distinguish and appreciate the situations of conflict of interest (COI), whistle-blowing, etc. Initiate appropriate methods to avoid/minimize the impact of COI and ensure justice and fair-play to all stake-holders. Identify and appreciate the work-context of each executive-position and initiate standard operating procedures to protect the interests of the enterprise and all its stakeholders. Appreciate the relevance of whistle-blowing and to initiate appropriate methods to ensure justice and fair-play to all stake-holders.

In the context of the Industrial Credit and Investment Corporation of India (ICICI)-bank, the systemic inadequacies seemed to have failed in preventing the incidences of COI. The organization was too centralized to be able to respond proactively to the allegations. The case lays bare the inadequacy of professionalism among the media in responding promptly to such instances. The case generalizes that, with increasing globalization, such incidences have global ramifications and the organizations face much greater risks than ever. The case concludes that to emerge as a mature and leading organization in the global market, ICICI-bank needed to strengthen various aspects of corporate governance; similarly to emerge as a developed economy, India needed to develop independent watchdogs to monitor the activities of corporations continuously. Media needed to be independent and mature to fulfil its duty of continuous and transparent communication to the public.

The case can be understood and analysed by management students in the post-graduate level or by working executives with at least four to five years of experience in the corporate sector.

Teaching notes are available for educators only.

CSS 11: Strategy.

The case is appropriate for courses in financial accounting and reporting, audit and assurance, forensic accounting, accounting practice and regulations and corporate governance. After studying the case, students should be able to explain the concept of control and power under IFRS; explain the concept of economic; discuss audit committee and external auditor independence issues and ways to strengthen auditor’s independence; assess the usefulness of the new extended audit report; and evaluate the role of gatekeepers such as financial analysts, audit committee, external auditor, institutional investors and regulators in enhancing the quality of financial reporting.

This case focuses on the accounting policy choices of the foreign associates of AirAsia Berhad. AirAsia Berhad is a phenomenal success, from a debt laden company to having been voted as World’s Best Low-Cost Airline in the annual World Airline Survey by Skytrax for eight consecutive years from 2009 to 2016 and the World’s Leading Low-Cost Airline in the annual World Travel Awards for four consecutive years from 2013 to 2016. In June 2015, an analyst report was leaked, and it led to heated discussion and exchanges in the market. The report questioned the non-consolidation of AirAsia Berhad associates. The share market also reacted. Various players in the market came into foray with their statements and opinions on the merit of the accounting policy choice by AirAsia Berhad. Whose views actually reflect the nature of accounting policy choice that is true and fair? Are these gatekeepers attesting to the accounting crux of substance over form?

Senior undergraduates; MBA; EMBA

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CSS: 1: Accounting and Finance

The case traces the genesis of NASSCOM and presents a decision situation faced by the new president who has to formulate a road map in the light of changed circumstances. NASSCOM has been an exemplary trade association. However, it faces challenges that can jeopardize the future if the industry. While the challenges do not have short term effect on the growing Indian IT-BPO industry, as the active industry ally NASSCOM's new leader has to ensure long term success of IT-BPO industry. The case can be best used to understand the IT industry dynamics through the eyes of an exemplary trade body and also understand how a trade association in emerging economies can play an important role to fill institutional voids.

General: professional ethics; corporate social responsibility; charity. Specific: the ethical issues of philanthropy; corporate philanthropy; selection of a philanthropic organization; and how much corporate giving is appropriate.

MBA.

C.P. Manuel Pérez-Sánchez, after reading an article about how famous businessmen in the USA are dedicating their fortunes to charity, begins to wonder about his own business' lack of charitable involvement. He wonders whether his own business, Biznet Norteamérica, located in Querétaro, México, is profitable enough to begin to give back something to the community. What he learns about corporate charity in México leaves him more confused than anything. He is left with the difficult decision of trying to determine whether, how much, and to whom should he donate some of his business' profits.

Ultimately, the case has a threefold goal. First, to raise awareness about the issue of corporate charity (as opposed to personal charity). Second, to fill a void in the literature of business ethics in México, especially regarding the question of corporate charity. And third, to allow future Mexican business leaders the opportunity to begin to discuss what and how they should think about the issue of corporate charity, particularly its ethical component. The case is real and reflects the actual struggle of a Querétaro business person with no ethics background to come to some tentative conclusions regarding this new (for him) issue. The case could appeal to many of the students because they, like the protagonist, would one day be a part of a moderately successful Mexican enterprise. This case could allow them be able to “put themselves in the shoes” of the decision-maker as a rehearsal for their own future decisions about business charity.

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

In 2010, approximately one-third of US children and adolescents were classified as at least overweight, with 17 percent classified as obese. In addition to other causes, the marketing and advertising of food directly to children was identified by a Task Force on Childhood Obesity as a contributing factor. As a result, food industries began to self-regulate. Consumer advocacy organizations developed guidelines for advertising products targeted to children. Cereal companies, such as General Mills (GM), struggled with whether or not to adopt those standards. GM began to change both marketing and product advertising in small ways. The changes were considered steps in the right direction but GM continued to be under scrutiny of advocacy groups. This case addresses the struggle of General Mills to make changes to product nutritional content and/or marketing and to address the societal concern about childhood obesity while also meeting responsibilities to consumers and shareholders.

The case was researched utilizing secondary data – all materials are readily available to the public. There is no disguise of any actual person or entity and no relationship between the authors and the organizations or individuals mentioned in the case. Frequent sources include the General Foods, Children's Food and Beverage Advertising Initiative and Center for Science in the Public Interest web pages.

This case could be used at an undergraduate or graduate level. Legal Environment of Business, Business Ethics and any Marketing course.

The ethics frameworks in most business law or ethics textbooks may be used to discuss the dilemma identified in this case. This Instructor's Manual uses Hosmer's model. Hosmer (2008), The Ethics of Management: A Multidisciplinary Approach, 7th ed.

On April 4, 2007, Don Imus, one of the company&s most popular talk show personalities made comments on the air regarding the Rutgers women&s basketball team. According to the transcription from Media Matters for America, Imus said, “ That&s some nappy-headed hos there. I&m gonna tell you that now, man, that&s some … woo. And the girls from Tennessee, they all look cute, you know, so, like … kinda like … I don&t know.” At first, the comments did not seem out of the ordinary for one of radio&s “shock jocks.” However, as the public reaction grew, the situation changed considerably. Under pressure from the public, Moonves reluctantly suspended Imus. But it was too little too late. By the end of the day on April 11, analysts estimated that $2.5 million in advertising revenue was lost. On April 12, Moonves terminated Don Imus& contract.

After Moonves fired Imus, there was still a lot to consider. He really wanted a way for the company to meet the demands of the company&s stakeholders. In addition, he wanted to avoid any more distractions from the firm&s normal day-to-day operations.

Case A uses the context of unfair, non-transparent process of spectrum allocation by the Indian government to private operators that led to Supreme Court (SC) cancel 122 licenses. It gives scope to discuss the relationship between policy and regulatory agencies and their effectiveness, role of other institutes outside telecom sector such as the Prime Minister Office, Empowered Group of Ministers and the Comptroller & Auditor General of India.

This case can be used to teach students how to analyze innovative business models, as well as to trace their reasons for success and failure. The following objectives also align with categories in Bloom’s taxonomy (Forehand, 2010), consistent with the keywords underlined. More specifically, this case will enable students to learn the following: First, to analyze the distinctive features of a social commerce business model, and how these differ from a traditional e-commerce model. This objective maps to Discussion Question No. 1. This objective helps students to understand the value proposition of an unfamiliar business model (social commerce platform) and compare it with that of a familiar business model (e-commerce platform). Second, racing the causes for success and failure of a venture, using frameworks from entrepreneurship and strategy. This relates to Discussion Question No. 2. This objective helps students analyze strategic decisions of an entrepreneur in light of available resource constraints and by applying appropriate conceptual frameworks. Third, developing recommendations to help a new venture sustain its business model in the face of severe challenges. Discussion Question No. 3 covers this objective. This objective enables students to debate possible paths that the startup could take. The discussion on possible paths naturally causes students to create sustainable or viable options.

The case describes the challenge facing Vidit Aatrey, the founder and chief executive of Meesho, a social commerce venture headquartered in Bangalore, India, in October of 2022. While Meesho recorded the second-highest sales (by order volume) during India’s festive season, it also recorded layoffs and business closures. While Meesho’s core business of getting resellers to sell through its online platform seemed to be working, its new business ventures, such as expanding into the grocery business and into Indonesia, had failed and resulted in more than 300 layoffs. Meesho was also pressed for funding: valued at US$4.9bn, the global market for venture capital funding had chilled and now demanded profitability, not growth-at-all-costs. Meesho’s cash burn rate was about $40m per month, and Aatrey was hard pressed to come up with options for profitable growth.

This case is intended for students of management at a master’s level in a course on entrepreneurship. At the authors’ institute, this case is used with MBA students in an elective course on entrepreneurship and also in an elective course in general management.

Teaching notes are available for educators only.

CCS 3: Entrepreneurship