Case studies

Combining Business and Societal Objectives at Danone

F. DALSACE, B. FAIVRE TAVIGNOT

2014

Danone is a leading European food multinational company who has been aggressively pursuing societal ("CSR") objectives for more than 40 years, and has developed an even more ambitious dual project since 2008. In 2011, in the aftermath of the worldwide crisis, the firm finds it increasingly difficult to meet its growth and profit objectives. Some voices in the Executive Committee are complaining that the societal agenda is putting undue pressure on the business.

The case briefly outlines Danone history and describes the organization and platforms enabling the firm to implement its new vision, which integrates business and societal objectives. The different platforms are illustrated by 12 examples of societal projects conducted throughout the world. In many instances the case hints at the way Danone uses CSR as a lever for transforming the company.

Danone needs to reexamine its societal approach to see whether it hinders or helps achieve business results. This begs the questions of 1) the legitimacy of Danone's management to develop these CSR initiatives 2) the method chosen by the firm to do so (how is Danone developing its dual approach?) and 3) the results accomplished so far.

Keywords: Corporate Social Responsibility (CSR), General Strategy, Inclusive Business Models, Social Business.

Bain Capital’s “Take Private” of China Fire

D. GROMB, M. KITTEN

2016

The case centers on the 2011 buyout of China Fire, a NASDAQ-listed Chinese fire protection firm. The MBO, backed by private equity firm Bain Capital, comes amid a wave of "take China privates" aimed at exploiting valuations depressed by fraud scandals at some U.S.-listed Chinese firms. In response to the $9 cash bid, China Fire's board has formed a Special Committee to negotiate terms. As the committee's financial advisor, Barclays Capital must conduct financial due diligence, including the valuing of China Fire with various methods.

Keywords: Company valuation, buyout, reverse merger, China

L’Oréal: Attracting the Next Billion Consumers

P. DUSSAUGE, N. LUGAGNE

2016

5 mini-cas de comptabilité de gestion - coût complet

V. MALLERET

2015

La série « 5 mini-cas de comptabilité de gestion » comporte 5 problèmes ou mini-cas situés dans des contextes fictifs variés et traite essentiellement de calculs de coûts complets ; elle aborde les sujets suivants: définition des objets de coûts, structure des centres d'analyse ou activités, choix d'unités d'œuvre (ou cost driver), calcul et analyse de différents niveaux de marge.
Le fait de mobiliser ces outils et notions dans des situations dont l'hétérogénéité a été voulue et pensée (en termes de produits, d'activités, de structure organisationnelle) permet à l'étudiant de les assimiler en profondeur; l'étudiant prend aussi conscience du fait qu'un « bon » système de calcul des coûts passe par une compréhension des clients, des produits et des processus opérationnels de l'organisation.

Keywords: Coût complet, comptabilité, gestion, unité d'œuvre, marge

The Days after Tomorrow: North Korea Has Fallen A, B, C, D

J. GHEZ

2015

This case is a war game, based on a fictional scenario that describes the fall of the North Korean regime and its political, economic and business consequences in the region and beyond. Participants adopt the point of view of a specific actor (like a company, a non-state actor or a foreign government) of their or their instructor's choosing. Participants need to identify opportunities and risks in a very unstable political and business context and to adapt their approach as the scenario unravels.

The scenario is divided up into four distinct sequences. For each day, participants are asked to develop a response and a strategy in the wake of the new regional architecture. Depending on the game structure that the instructor chooses, there may be debriefing sessions between each sequence, leading participants to react not only to the scenario but to the approaches taken by fellow participants as well.

Keywords: Strategy; General management; Geopolitics; North Korea; Long, term planning; Strategic foresight; International business; Crisis management; Risk; Uncertainty; Asia; Leadership; Vision

African Solar Rise: Electrifying Rural Tanzania

S. AFLAKI, A. MASINI

2014

The case is about a German NGO that provides solar energy solutions in Tanzania and faces several challenges in order to scale its organization to generate much-needed revenue.
It examined the NGO, African Solar Rise (ASR), as it worked to improve its supply chain operations and last-mile distribution challenges while raising necessary capital to put it on more solid footing

Keywords: Accounting/Finance; Base of the Pyramid; Economics; Emerging and Developing Economies; Emerging Markets; Entrepreneurship & Innovation; Frontier Markets; International Business; Marketing/Sales; Operations Management/Supply Chain; Social Enterprise (Social Entrepreneurship); Social Impact; Strategy & Management; Sustainability


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