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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.

The case is written based on publicly available data from primary sources like the company’s annual reports and presentations and from secondary sources, as indicated in the references.

Barnes & Noble Inc. (B&N), one of the oldest and largest American retail booksellers founded in 1917, was facing a grim business situation underpinned by a fall in demand, a change in consumer preference and stiff competition. After almost a century of being in the business, B&N was experiencing a fall in market share and weak stock market performance. In 2019, the company was sold to Elliot Advisors – a hedge fund – for US$638m. With the appointment of new chief executive officer (CEO) James Daunt in August 2019, a man known for the turnaround of similar businesses, B&N expected its business’s revival and reorganization strategy to turn profitable. Its long-term strategy of beating competitors with its offerings’ sheer volume and low prices was no longer viable. The turmoil was compounded by top management crises with the repeated changes and ousting of several CEOs in a short span, alongside the COVID-19 pandemic and subsequent lockdowns in 2020 and 2021. Daunt was considering how to overcome the crisis and act fast to reposition the company and regain the loyalty of its customers. Was there more that the company could do to improve the company’s position and restore profitability?

The case can be used in strategic management and entrepreneurship classes at undergraduate and postgraduate levels. The case can be used in an investment analysis and management course to teach students the industry analysis technique using Porter’s five forces model.