Concept Of Strategic Management Research Articles

Optimizing Tax Revenue Through Strategic Management Utilizing Tax Gap Dashboard In Indonesia

Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.

Cluster Model for Establishing Special Economic Zones in Ukraine under Modern Conditions (Global Experience)

Object: Clusters are a relatively new form of organization, risk and profit sharing, and competitiveness enhance ment for both the global and Ukrainian economies. The potential of the cluster development model is significant, and, most importantly, it has been justified in developed countries worldwide. In particular, global practice confirms that the functioning of the most prosperous economies is supported by advantages in modern production technologies and man agement. Therefore, successful development of any level is possible through the comprehensive application of modern strategic management concepts. Thus, the object of the study is to reveal and substantiate the effectiveness of cluster model in establishing special economic zones in Ukraine. Methods: The paper uses general scientific and special methods, that are: the dialectical method of understanding cluster model for establishing special economic zones; comparative analysis methods; methods of empirical research, methods of statistical and structural analysis; methods of historical and logical analysis; identifying individual parts of an object, methods of system approach, identifying cause-and-effect relationships. Findings: Custers are established on the base of a unique internal environment and infrastructure specific to a par ticular region. This allows leveraging the competitive advantages of enterprises in a specific area through integration. A cluster serves as a stimulus for economic development, and regionalism forms the basis for its sustainable growth. Re gionalism is of great significance in selecting priority investment areas, as it can influence the level of uncertainty risk during the assessment of regional investment projects. Its effectiveness is confirmed by cluster development of the child nutrition project presented in the paper (Ivano-Frankivsk region, Ukraine). Conclusions: Cluster approach makes it possible to use available resources more efficiently. The cluster approach is connected with the policy of capacity-building as well as increasing competition profitability of national economies. There are also some cluster formations on the territory of Ukraine. Сluster is a convenient form of organizing a free economic zone. At the same time, each government develops its own approaches to the creation of clusters and regula tion of their activities, accordingly, organizes the activities of those responsible for the implementation of the national strategy of sustainable competitive development.

Owner capabilities in project organizing: Managing disruptions on infrastructure projects

Megaprojects are large-scale, complex initiatives that often encounter major disruptions during their life cycle. These disruptions have the potential to seriously impair the viability of the megaprojects. They may also cause severe damage to the economy in the region where they are emerging. To overcome disruptions, and to enhance their delivery performance, the strategic management concept of dynamic capabilities is being increasingly applied. In the context of megaproject owners, there is a need to understand what capabilities are required and how they are developed in the face of disruptions.Drawing upon longitudinal data over a period spanning 50 years for three megaprojects in the urban development (metro rail) domain, this study examines key disruptions that may influence the development of owner capabilities. Specifically, this study identifies four project capabilities: i) a strategic capability to continuously engage with, and manage external stakeholders, ii) a strategic capability to preserve value and transform the delivery process, iii) a governance capability to enhance organizational resilience, and iv) a commercial capability to manage knowledge and partnerships. Given that disruptions are repetitive in nature, owners would need these project capabilities to overcome disruptions.

SERVIÇO SOCIAL E SAÚDE: PERSPECTIVAS DE ATUAÇÃO NO CAMPO DE GESTÃO E PLANEJAMENTO.

The current problems involving the health field are read within the context of neoliberal policies which make access and implementation of the right to health unfeasible as proposed by the Health Reform and in accordance with the assumptions of the Unified Health System (SUS). Social Work, as a professional category aligned with the interests of the working class and in line with professional documents, especially its current Code of Ethics, identifies in the sphere of management and planning an appropriate space to contribute to the realization of the right to health. The work is developed based on a bibliographical analysis of existing materials and, through an analytical reading, promotes discussion about the possibilities for social workers to work in the field of health management and planning. As a result, we have to move away from traditional practices, characterized by their technicality and bureaucracy, and by opting for a democratic and strategic management concept, they enable, in this field, critical action that considers the real health needs of the population from a perspective of realizing the right to health.

SERVIÇO SOCIAL E SAÚDE: PERSPECTIVAS DE ATUAÇÃO NO CAMPO DE GESTÃO E PLANEJAMENTO.

The current problems involving the health field are read within the context of neoliberal policies which make access and implementation of the right to health unfeasible as proposed by the Health Reform and in accordance with the assumptions of the Unified Health System (SUS). Social Work, as a professional category aligned with the interests of the working class and in line with professional documents, especially its current Code of Ethics, identifies in the sphere of management and planning an appropriate space to contribute to the realization of the right to health. The work is developed based on a bibliographical analysis of existing materials and, through an analytical reading, promotes discussion about the possibilities for social workers to work in the field of health management and planning. As a result, we have to move away from traditional practices, characterized by their technicality and bureaucracy, and by opting for a democratic and strategic management concept, they enable, in this field, critical action that considers the real health needs of the population from a perspective of realizing the right to health.

Deconstructing Customer Value Propositions for the Circular Product-as-a-Service Business Model: A Case Study from the Textile Industry

AbstractOffering products as a service is a way to implement circular economy principles in business models and promote sustainability. However, in many markets, the model is still in its infancy in terms of market maturity and lacks customer acceptance. More understanding is needed of how product-as-a-service companies can enhance and reconfigure their competitive position by proposing meaningful customer value. For this purpose, this study focuses on customer value propositions (CVPs) as a strategic management concept in the circular economy. The aim of the study is to outline a deconstruction framework for systematically identifying the strategically manageable components of CVPs in circular product-as-a-service business models. The framework establishes a link between the elements of circular product-as-a-service business models and competitive CVPs. The framework is developed and validated with seven product-as-a-service business cases in the textile and clothing industry context. The results of the study provide insights into how product-as-a-service companies in the textile field aim to differentiate, how they structure customer value by identifying customer benefits and sacrifices, and what kind of resources and capabilities are needed for competing in the circular economy context.

HISTORICAL DEVELOPMENT OF SHRM: BIBLIOMETRIC ANALYSIS OF SHRM BASED ON WEB OF SCIENCE

In the study, 2,220 articles related to the concept of Strategic Human Resources Management (SHRM) published in the period of 1980-2020 and included in the SCI, SSCI and ESCI citation indexes were examined bibliometrically on the Web of Science database usingthe VOSviewer software. The purpose of the study is to essentially evaluate the studies conducted with the concept of SHRM and provide foresight for future studies. In this context, in order to evaluate the publications in the study, the changes in the number of publications in the publication volume in the field were discussed, the developments in the field, the trends in the subject headings, the countries and institutions that make the strongest contribution to the literature, the field and the most cited ones in the field were examined. The results indicated that the number of studies on the concept of strategic human resources increased in the 2000s. The acceleration in the number of studies is noteworthy, especially in 2015 and after. It is seen that frequently used keywords in the field of strategic human resources are strategy, strategic management, human resource, and performance. Other keywords with high connection strength are listed as human capital, knowledge management, strategic management, dynamic capabilities, high-performance work system and HR development. It is recommended that future researchers should carry out empirical and conceptual studies on the reasons for the differences in the number of studies published by countries in the field of SHRM and their level of interest in the field.

MANAJEMEN STRATEGIS PENDIDIKAN PESANTREN MUADALAH MUALLIMIN DALAM MENINGKATKAN MUTU PEMBELAJARAN SANTRI

This study reveals that teacher management is a profession with limited professional skills, and teacher organizations do not implement effective strategies. Research focuses on strategic management of teacher education, including analyzing the school environment, formulating strategies, implementing strategies, evaluating strategies, and solving problems. This research uses qualitative methods which include observation and documentation, and uses theories such as the Grand theory of strategic management, learning theory, and student concepts. The study also used triangulation to validate the data. Research findings include analyzing the school environment using SWOT analysis, formulating strategies, implementing strategies, evaluating strategies and overcoming problems. Research concludes that teacher management is a profession with limited professional skills and is not effective in improving student learning.

When strategy is a dirty word: The role of visuals in sensegiving strategy to a skeptical audience

When setting a new strategy for their firm, managers engage in a range of sensegiving activities designed to introduce the new direction and explain the reasons for the change. These communication events commonly involve the use of strategic management terms and concepts to explain and justify the prescribed strategy. Literature thus far assumes that audiences understand and agree that these terms and underlying concepts are appropriate and relevant. Yet such views fail to explain strategy sensegiving in contexts where audiences of strategy presentations are ignorant or skeptical towards strategy concepts and ideas. We examine sensegiving under such conditions by analyzing a manager introducing a new strategy in a creative agency which expressed skepticism towards the concepts and practice of strategizing. Using data from video recordings of a sequence of internal strategy presentations, we identify three strategies designed to overcome prejudice towards strategic thinking while at the same time encouraging its use: winning the right to lead, finding resonance, and enrolling the audience into the strategy. We further find how these three sensegiving strategies are supported by carefully crafted visuals to either emphasize or de-emphasize aspects of the strategy and its supporting rationale. Our findings extend the literature on the practice of strategy by illustrating how the visual supports sensegiving efforts to guide a firm's interpretation of a proposed new strategic direction.

Інноваційно-інвестиційний потенціал суб’єктів аграрного сектору економіки: сутність та взаємозв’язок його складових

The essence and structure of the innovation and investment potential of the economy have been studied. The main approaches to consideration and determination of critical directions of formation of innovation and investment potential to meet the requirements of expanded reproduction of the economy have been organized. The main principles of establishing the essence of innovation and investment potential are substantiated, among which this definition should: reveal the meaning of this concept as potential through capacity (ability); identify the base, the foundation of its formation – available resources, as well as investment sources; take into account the ability of subjects to absorb possible resources due to their ability to use innovative activities to finance investments; take into account the innovative ability to realize the innovation and investment potential. It is proposed to understand the innovation and investment potential of agricultural business entities as the actual or potential ability of the business entity to use innovations in its production and management systems through the involvement of investment support tools for modeling the complex concept of strategic management of the enterprise, consisting of individual elements, is based on certain principles and methods. It is substantiated that the structure of the innovation-investment model of the development of agrarian formations includes separate blocks of innovation opportunities, primarily in the production and management spheres of economic entities, which are currently basic in determining their investment attractiveness and thus are decisive in the system of generation, implementation and realization in strategic management potential opportunities for ensuring the competitive development of agricultural enterprises. Keywords: potential, innovation potential, investment potential, innovation-investment potential, investment resources, innovation activity.

Heyy, how are you doing? – Redefine employees’ outlook towards mental health

Learning outcomes The learning outcomes of this case study are to understand the business-to-business (B2B) consumer outlook on mental health care in emerging markets; analyse the challenges faced in creating a need for mental health care in Indian workplaces; explore the business attractiveness of the B2B model and understand the business potential of the B2B segment at heyy,; and contemplate different innovative strategies that could change consumer mindset on mental health care in emerging markets. Case overview/synopsis Ankit, the founder and CEO of heyy, was facing a conundrum. “heyy,” was built on normalizing mental well-being at workplaces. His mental health-care app heyy, had crossed 50,000 subscribers within a few months of launch. The mobile app was designed to spread mental health awareness and provide various levels of mental well-being interventions. Business-to-consumer and B2B customer segmentation had been targeted by this start-up. The B2B space consisted of employees working with partner organizations. The adoption rates of employees using the features of heyy, declined after the initial app download. The employees had yet to fully become acclimatized to the features of heyy,. Exploring the business potential and investigating the business attractiveness of the B2B segment were the focus of the present study. Ankit contemplated various strategies he could adopt to increase user adoption of “heyy,” services by employees in his partner organizations. The case study strives to address the question – “What are the risks faced by organizations when entering the mental health-care industry in emerging markets like India, where mental health care is still not openly discussed?” Complexity academic level This case study is designed to be taught as part of the “entrepreneurship development” and “strategic management” courses for undergraduates, postgraduates and students of executive programmes in management. Students need to be aware of basic strategic management concepts such as BCG matrix, SWOT analysis and business canvas before working on this case study, so they could dissect the case from multiple perspectives to get a comprehensive outlook on the case. Supplementary materials Teaching notes are available for educators only. Subject code CSS 11: Strategy.

Strategic Market Orientation and Creation of Cultural Entrepreneurship: Case Study of Chinese Entrepreneurs

This study aims to reveal that the strategic market orientation and creation of cultural entrepreneurship plays a role in the performance of Chinese entrepreneurs in the covid-19 pandemic. The behavioral elements of market orientation are formed by innovative behavior based on the cultural values of Chinese entrepreneurs. Cultural values are strategically providing a resource management perspective of Chinese entrepreneurs for development of cultural innovative behavior towards to the strategic market orientation. Strategic market orientation configurates the development of cultural entrepreneurship creativity in the Covid-19 pandemic. This research is in the setting of Chinese entrepreneurs in West Java, Indonesia. This study uses a postpositivist paradigm with holistic design of case studies on three Chinese entrepreneurs in a small-medium business. Semi-structural interviews with an open format on three Chinese entrepreneurs are used as data collection. The data analysis technique used Miles and Huberman's interactive model. The results of the study are in the form of an empirical model design that reveals the strategic behavioral elements of market orientation based on cultural innovative behavior in the development of cultural entrepreneurship. Research findings contribute theoretically to the concept of strategic orientation management and cultural entrepreneurship in the context of market orientation that interactions in entrepreneurship has a great complexity, one of which is based on the cultural innovative behavior inherited in the development of behavioral elements of market orientation, cultural entrepreneurship and entrepreneurial sustainability

Meesho: reselling in the grocery or e-commerce segment?

Learning outcomes The learning outcomes of this case study are as follows: to understand the concept of social commerce and how it is different from e-commerce business, to discuss the unique features of Meesho’s social commerce model, to understand concepts of entrepreneurship (e.g. addressing the gap through business, pivoting), to understand the dynamics of online grocery market and e-commerce market and to apply business strategy concepts to make recommendations. Case overview/synopsis This case study presents Meesho, an organization in social commerce in India. Meesho was founded by Indian Institute of Technology graduates Vidit Aatrey and Sanjeev Barnwal in the year 2015 to help the small business owners with online selling. It was initially launched as an app that connected local retailers to the customers. Owing to low customer interest and low profit margins, they pivoted the business to a reseller app that facilitated the individuals and small retailers to resell the wholesalers’ products (unbranded and long-tail products) to the customers on social media channels. However, the tough competition from other start-ups in social commerce and retail giants such as Amazon and Flipkart who targeted the same customers impacted their growth. After receiving a funding of US$300m, the founders were considering if they should enter the e-commerce market and directly compete with giants such as Amazon and Flipkart or extend the product line to the online groceries market and compete with dominant players such as BigBasket and Blinkit. Through this case study, the students could be provided an opportunity to evaluate a situation, apply the strategic management concepts and make a recommendation on the strategic plan. Complexity academic level The case study can be taught in the business and strategy courses at the graduate and postgraduate levels in business schools. It is also suitable for the entrepreneurship course with focus on e-commerce start-up and sustainability, which is also taught at the MBA level. This case study can also be used in executive development programs for abovementioned courses. Supplementary materials Teaching notes are available for educators only. Subject code CSS 11: Strategy.

Measurement model for dynamic capabilities of an academic library (DCAL)

Environmental changes such as the evolving needs of society, advancements in technologies, and shifting learning paradigms have impacted the way academic libraries operate. Academic libraries must respond to environmental changes by acquiring new capabilities. Using the strategic management concept of dynamic capabilities, this study investigates the relationship between the dynamic capabilities of an academic library and its overall performance. This study uses the structural equation modelling (SEM) technique and develops a new model, the DCAL model, for academic libraries to build these new capabilities. The analysis of the DCAL model indicates a positive and significant relationship between the three core capabilities, searching, seizing, and transforming, and the overall performance of the academic library. This study also identifies activities, scouting for new technologies that can be adapted by academic libraries, piloting projects, analysing large amounts of data, balancing routine work with innovative work, and the need for academic librarians to build capabilities to perform those activities to succeed in their future roles.

Contemporary Analysis of Louis Vuitton Moët Hennessy: Strategic Variables Affecting the Business Performance

This report concentrates on LVMH, the largest producer of luxury goods globally. Moreover, this paper explores the three prevailing strategic variables which collectively affect the business performance of LVMH. LVMH, a company that operates across various sectors such as fashion and leather goods, perfumes and cosmetics, watches and jewellery, and wines and spirits, is subject to various strategic influences that have implications for its operations and expansion. Furthermore, this report aims to determine an appropriate strategy to tackle the conditions faced by LVMH, relying upon the strategic management concepts, frameworks, and models presented in the class. Ultimately, this paper recommends that LVMH should implement diversified strategies to effectively address the preferences of the younger generation and their customer base. The strategy should leverage technological progress and the prevailing patterns that impact the sales and manufacturing of commodities. To enhance its success, LVMH should consider investing in more effective management practises. It should consider targeting a wide range of demographic groups. LVMH could enhance its market reach and alleviate consumer research efforts by broadening its retail distribution channels and offering luxury-priced merchandise. The implementation of the suggested strategies should be carried out in a synchronised manner while embracing a prolonged outlook.

EVALUATION OF DIGITALIZATION WITHIN STRATEGIC MANAGEMENT PERSPECTIVE

Purpose- In the light of the information mentioned above, in the current study, it is aimed to evaluate digitalization, which is an important element for businesses, from a strategic management perspective. Methodology- The research carried out has a qualitative characteristic. A qualitative study was carried out in the light of the information given and document review. In the study, reviews were presented using the document review method. Literature, reports and archives related to the concepts of digitalization and strategic management were searched. A profile has been created on the impact of digitalization on strategic management decisions. Findings- There is an increase in the productivity of the enterprise due to the transformation in the business processes to be realized in the light of the relevant developments. It is more possible for businesses where digitalization is intensely felt to gain competitive advantage, to access new markets and to stand out. Conclusion- In the light of these developments, it is aimed to increase the flexibility of enterprises and awareness of digital transformation by revealing the importance, scope and qualifications of digitalization in terms of strategic management. Keywords: Strategic management, digitalization, organizational management, digital business strategy JEL Codes: M10, M11, O30

Strategic Human Resource Management (SHRM) Concepts and Models for Virtual Organization Management: A Literature Review

Virtual groups have been defined to be an assemblage of persons that are physically or administratively separated but work together concurrently and cooperatively on job procedures through correspondences as well as information technology for achieving definite objectives. Managing a virtual remote workgroup is difficult and requires additional competences when compared to traditional management. Many managers are not capable of remote working or trained for such work situations leading to challenges associated with fulfilment of responsibilities. There is a need for managers to acquire fresh skill set. Understanding the unique social aspects and computer mediated technicalities encompassing management of virtual workforces will enhance organisational productivity likewise create an efficient human resource management (HRM) structure that can enhance attainments. This article is an integrative review of literatures aimed at expanding human resources management scope. In-depth investigations of human resource management literatures, research and theories and their application as well as study of applicable models and theoretical frameworks which can be used to comprehend the peculiar nature of virtual organizations was extensively explored. Findings recognized crucial tasks likewise opportunities emanating from contemporary situations that warrant virtual, remote working and suggestions were proffered that managerial staff and human resource executives can utilize for imminent circumstances that might require innovative work techniques for enhanced organizational performance. Pragmatic indications credibly prove that implementing strategic human resource management (SHRM) processes and strategies in virtual organizations adds value to organisational performances with reference to improved efficiency, greater viability, and reduced staff turnover level. Keywords: Strategic Human Resource Management, Virtual Organizations.

Jaringan Akuntan Manajemen, Akuntansi Manajemen Strategis, Budaya Organisasi dan Kinerja Organisasi

This research aims to empirically test strategic management accounting practices by involving the role of management accountant networks and the moderation of organizational culture and their implications for company performance. The data was obtained using a survey method, namely practitioners who act as management accountants for small businesses in South Sumatra. The research data was processed and analyzed using SEM-PLS. The results show that the relationship between the management accountant network and strategic management accounting, organizational culture moderates the relationship between the management accountant network and strategic management accountants. Strategic management accountants mediate the relationship between management accountant networks and organizational performance. The Importance of the Role of a good network of management accountants among small business actors in South Sumatra by understanding the concept of strategic management.
 Keywords: Management Accountant; Strategic Management Accounting; Organizational Performance.

Towards the improvement of university management

In recent decades, the concept of strategic management at universities has attracted more and more attention. There is a significant increase in the awareness of the importance of well-developed development concepts, both among university employees and management staff. Numerous research studies also discuss the need for changes in that presented area. Unfortunately, the analysis of the literature on the subject shows that more attention is paid to the strategy development phase than to its implementation. There are also few studies examining the influence of factors on the strategy implementation at universities. The area of research was related to factors influencing the process of strategy implementation. This article presents the detailed results of the survey of analysis, which covered the opinions of management and employees influencing the strategy implementation at universities in Poland. The main objective of the study was to measure the operational risk of factors influencing the process of strategy at universities and to specify the factors with the highest operational risk level. The study was conducted using the PAPI (Paper and Pencil Interview) technique, based on the research questionnaire. The method of collecting data in an open (explicit) and standardized manner was used there. For this purpose, a standardized research questionnaire was used.

Bon voyage: a vacation from food wastage

Learning outcomes The learning outcomes are as follows: to use advanced frameworks and tools to convey complex ideas related to strategy and sustainable business practices; apply relevant concepts and theories of corporate social responsibility and governance to a practical situation while making decisions; demonstrate understanding of the importance of stakeholders when developing socially responsible thinking; and analyze the different strengths and weaknesses of the organization when making a decision that would affect the company strategy. Case overview/synopsis Claire Humphry was the General Manager at the renowned The Nacre Hotel in Penang, Malaysia. Claire had a very busy job as she had many people who reported to her, and the hotel was always full of guests. One of the things Claire also managed was the restaurant OceanSound that was owned and operated by her hotel. OceanSound was a very thematic restaurant that specialized in making sculptures of food for special events. On the New Year’s Day in 2023, Claire came to work ready to tackle what was sure to be a long and busy day. However, Claire had not anticipated exactly how taxing the day would end up being. During Claire’s talks with her colleagues throughout the day, her conversation with her friend, the head chef of OceanSound, Poh, would nag at her head for the rest of the day based on the events that followed. The New Year’s special sculpture at OceanSound was to be a large rabbit made of cake to commemorate 2023 being the year of the rabbit according to Chinese zodiac. This is usually kept secret until the sculpture is revealed; but somehow this information had been leaked. This led to The Nacre Hotel and OceanSound being in the spotlight for bad reasons as this sparked a debate online regarding food wastage. This escalated quickly and even led to a famous food influencer commenting on this using specifically The Nacre’s name. Activists also quickly emerged in front of the hotel to protest the creation of sculptures and the food wastage in Malaysian hospitality industry, seeking to make an example out of The Nacre Hotel. The online criticism died down and was eventually replaced by praise for the sculpture. The activists were also eventually asked by the hotel security to leave, which led to the rest of the day to go as expected for a New Year’s Day at The Nacre. However, Claire’s nagging suspicion that they were not out of the woods led her to start looking into food wastage in the hospitality industry in Malaysia to educate herself and bring it up in a future meeting. Two days after this incident, on January 3, 2023, Claire found The Nacre Hotel posted on the newspaper headlines, dissecting the food wastage associated with the hotel now. After getting an urgent phone call from the Regional Manager, who was pressured by the board and shareholders, Claire decided the time to address this issue could not be delayed any longer. She wrote an email to her strategy team to come up with some ideas for possible solutions to the issue and to present them in a group meeting within a week’s time. At the conclusion of the meeting, Claire was contemplating about the decision that she had to make if she wanted The Nacre Hotel to continue operating successfully in Malaysia’s hospitality industry. Complexity academic level The main theoretical concepts illustrated in the case include corporate governance approaches, types of corporate social responsibility, stakeholders’ prioritization, organizational culture, organizational structure, industry analysis and strategic choices. Therefore, this case study can be used in a upper-level undergraduate business courses in the field of Strategic Management and Corporate Social Responsibility. The case study can be successfully used in a capstone course on Business Policy and Strategy, when tackling the concepts of corporate social responsibility, environmental sustainability strategy and corporate governance. Under this scenario, the usage of conceptual frameworks from Chapters 2 and 3 of the textbook titled “Concepts in Strategic Management and Business Policy: Toward Global Sustainability” by Wheelen and Hunger would be required. This case study can also be successfully applied to MBA level courses on Strategic Management in a Globalized World. In this case, the latest edition of the textbook titled “Exploring Strategy” by Whittington et al., could be used (particularly, the material from Chapters 2–9, 11, 14 and 15). Additionally, the case could also be used in courses related to Tourism and Hospitality, especially in schools which have specialized programs in this field. Supplementary material Teaching notes are available for educators only. Subject code CCS 12: Tourism and Hospitality.