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- General Management
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- Accounting
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- Human Resource Management
- Social Enterprise
- Business Ethics
- Organizational Behavior
- Information Technology
- Negotiation
- Business & Government Relations
- Service Management
- Sales
- Economics
- Teaching & the Case Method
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Sustainability Reporting at Dollar Tree, Inc.
內容大綱
The case discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from renowned shareholder advocacy group As You Sow for the company to better mitigate and report on the climate risks faced by the business. The resolution challenged the company to intensify its climate transition plans and adopt a "net-zero" emission goal. A 2020 shareholder resolution at the company by a different shareholder received record-breaking support that had already caused the company to revamp its sustainability initiatives. This case provides an overview of Dollar Tree's business, the recent landscape of sustainability reporting and shareholder ESG resolutions in the U.S., and the narrative of management opposition to the resolutions. Overall, the case captures the interactions between environmental shareholder activism, corporate management and those charged with governance, especially the board of directors. This case is useful for students to discuss recent trends of ESG-related shareholder activism, sustainability reporting especially related to environmental issues, climate governance and how companies are reacting to them.
涵蓋主題
- Strategic planning
- Corporate strategy
- Economic cycles and trends
- Accounting
- Value creation
- Strategic alignment
- Public opinion
- Strategy
- Business communication
- Business management
- Corporate disclosure
- Financial statements
- Social policy
- Corporate social responsibility
- Environmental sustainability
- Corporate accountability
- Stakeholder relations
- Personal purpose and values
- Entrepreneurial business strategy
- Risk management
- Corporate governance
- Government policy and regulation