If all goes well, a new body within existing accounting standards institutions will soon drive standardized approaches in sustainability reporting in Canada. There are some important challenges and critical questions that need to be addressed when forming the Canadian Sustainability Standards Board (CSSB) and defining its focus, composition, and mandate. The authors identify the following major questions that the committee should consider as it contemplates future oversight of sustainability standards: 1) How can Canadian standards setting be a model of reconciliation with Indigenous Peoples? The consultation process needs substantive Indigenous involvement or participation in the formation of the committee and in the development of the related consultation paper. 2) How will the CSSB manage tensions between international consistency versus local adaptation? In the establishment of the working rules of the new CSSB, it is important that maintaining international comparability is the north star for standards setting, and the development of the Canadian versions focuses primarily on additional elaboration that facilitates and enables adoption in the Canadian context. 3) How will the CSSB manage tensions between single-materiality (i.e., primary consideration of the impact of sustainability issues on the firm and its immediate stakeholders) and double-materiality (also providing comprehensive and comparable information on the wider impact of the firm on the environment and society)?

Rabobank had become one of the agile frontrunners in Europe's banking industry. As the company entered the next phase of its transformation, known as Simplify@Scale, it needed to take stock, not only of its success in implementing agile processes but also of the quality of the leadership that had emerged across the organization. With agile structures largely in place across the bank's global operations, the company began to focus on developing a new organizational culture and an agile brand of leadership. Beyond delivering speed and flexibility in a disrupted and increasingly digital landscape, agile at Rabobank had been a vehicle for strengthening the values of accountability, transparency and craftsmanship in its workforce. Importantly, the agile organizational redesign had flattened the hierarchy and shifted decision making towards the frontline. This resulted in a management landscape in which - rather than dictating - leaders were expected to empower and enable teams to make their own decisions and come up with their own solutions. For most, this required a continuous process of developing awareness of and proficiency in several new modes and styles of leadership. At the same time, leaders had to dispel the notion that agile was about working in a free-flowing, wholly spontaneous fashion. Their task was to enforce a disciplined set of team rituals and coordination mechanisms - the Rabobank "heartbeat." Meanwhile, continuous scaling of agile structures and processes within the bank produced some unforeseen challenges, particularly in the areas of setting priorities and allocating resources. These underscored the competing dynamics of leadership agility: Leaders as subjects as well as objects of power and influence, who both initiate and absorb change while concurrently thinking and doing.

"NFT"is a unique type of asset in the art as well as technology world. In 2021, a digital art collection of 101 cartoon apes was sold for USD24.4 million, setting a record high at Sotheby's online auction. This case first briefly introduces the auction industry and Sotheby's, including both its online and offline contemporary art sales. Students will gain an appreciation of how NFT can disrupt and challenge traditional markets. It also exhibits the projects Sotheby's undertook to bridge the gap between the burgeoning market of NFTs and the physical collectible market. Then it describes how an NFT was sold, as well as the costs and risks involved. Finally, it brings about the "what's next" question for auction houses like Sotheby's, marketers, art collectors and all stakeholders at the intersection of art and technology.

Under the leadership of Larry Miller, chairman and former president of Nike's Air Jordan brand, annual revenues for the Jordan brand soared from $150 million to over $4 billion. But for over 40 years, Miller guarded a secret. When he was younger, he spent nearly a decade in and out of prison for homicide and armed robberies. While incarcerated, he focused on his education, and graduated with honors from college. After a potential employer rescinded their offer when he disclosed his crimes, Miller decided to remain silent about his past for the next four decades. Miller hopes that sharing his story will affect positive change, serving as a source of inspiration for troubled youth and encouraging leaders to promote fair chance hiring of formerly incarcerated people.

This case presents the Walt Disney Company's (Disney's) involvement in Florida House Bill 1557, the Parental Rights in Education Act, known by opponents as the "Don't Say Gay" bill. It can be used to help students consider activism from a multi-stakeholder perspective and the potential consequences of engagement to a company's brand image (i.e., reputation) and business. The case presents a chronology of the events and company statements as the firm responded to consumer and organizational actions, enabling students to explore the challenges associated with: (1) aligning activism with brand purpose, (2) engaging in activism in a way that strengthens the consumer-brand relationship, (3) managing activism that may create conflict between two or more stakeholders (e.g., employees and consumers), and (4) aligning activism efforts with business growth. Consequently, the case offers opportunities to dive deeply into brand activism, corporate responses to activism, and marketing's role in advocating for consumers and protecting the brand.

This technical note provides a compiled 2021 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, discussion and analysis, and a summary of risk factors. An introductory section specifies the report's overarching purpose, as well as describing the role of accounting more generally for any defined entity. This annual report is designed to enable access to objective and transparent financial information about the United States within a single document. It can serve as a bridge to a candid and complete conversation about the nation's economic and financial condition. The summary is a descriptive work, not theoretical. To increase accessibility, effort was made where possible to present and describe information in layman's terms and language.

Founded in California in 2012, Ravel Law Inc. (Ravel) was a legal tech start-up that developed groundbreaking legal analytics products. In 2017, Ravel's co-founder and chief executive officer (CEO) was deciding between two very different paths to take the company-a decision that would shape Ravel's future and ultimately determine how the CEO would exit the company. One path would lead Ravel to an acquisition or sale, and the other would allow the company to further develop its technology and eventually lead to an initial public offering (IPO). Should the CEO sell Ravel now and harvest its existing value, or should he hold on to the company and raise money to build internal capital for a future IPO? As the leader of Ravel, the CEO had to weigh the benefits and costs of fundraising for a third round of investor money against the benefits and costs of selling Ravel. While doing so, he also had to consider what would bring the most value to Ravel's stakeholders as well as satisfy his personal interests in the venture and in an exit.

Maya Fonseca, the marketing analyst for video streaming service FilmCast, and her colleague Rupert Cruz had to interpret the results of a conjoint analysis conducted by their company. FilmCast was a large company, competing against Videosource and Webflickstream. The marketing analysts were debating whether it made sense to lower the price of their services and if the conjoint analysis results supported this idea.

Born in 2008 as a small startup selling flip flops, by mid-2021 Zalando had turned into an online fashion company with an assortment of more than 4,500 international brands, 45 million active customers, and a presence in 23 European markets. An essential component in the company's ambition to become Europe's "starting point for fashion" was the ongoing transition from an online retailer to a platform business. The management team grappled with numerous strategic decisions. How could Zalando accelerate its transformation? Which new markets and novel customer propositions should the company invest into? And how should it balance the needs of consumers and partners?