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Samarco produced iron ore pellets used for making steel. In 2003, the company had a 17% share of the global market of the product. At the time it had 1,286 employees, split between its units in Germano, in the State of Minas Gerais, and Ponta de Ubu, in the State of Espírito Santo.The two units were linked by an ore conveyor 396 km long, with a maximum carrying capacity of 15.5 million tons a year. The company's mission was "to be a Brazilian supplier of high quality iron for the global steel industry, creating value for all its stakeholders". In line with this guideline, between 1997 and 2003, Samarco coordinated and financed the Bento Rodrigues Popular Environmental Education program. The aim was to contribute to the development of the community living in the Bento Rodrigues district, by gaining the commitment of the residents for identifying community problems and seeking solutions that might increase local development. In spite of the reach of concrete results, after the end of the direct intervention undertaken by the company, a decline in the participation of the community was perceived, along with the discontinuity of the actions begun. In 2003, the need to build a second ore conveyor provided Samarco with a new opportunity for interacting with the communities. Its prior experience with the Bento Rodrigues Popular Environmental Education Program caused the Environment Manager to propose a new social project concept for the company, called the Social Responsibility Education and Communication Program - PROECOS. This program, to be implemented in partnership with GAIA (Group for Interdisciplinary Application to Learning) had broad objectives: to improve the company's image; to involve the communities in the preparation of sustainable social-environmental projects and to build a network of partners for meeting local demands and proceeding with development actions after the end of the company's involvement in the Program.

This case, ideal for strategic leadership classes, poses the question: given the ambitious goals of the 2009 Health Information Technology for Economic and Clinical Health (HITECH) Act and the hurdles to its successful implementation, how should incoming National Coordinator for Health Information Technology David Blumenthal proceed? The case describes Blumenthal's resources, most notably: *$27 billion in Medicare and Medicaid incentives to hospitals, physicians, and other eligible providers who invested in ""certified"" electronic health systems *$2 billion in other funds to address specific obstacles to widespread acquisition of health IT systems. *Broad regulatory authority to define ""meaningful use"" and set certification criteria. It also describes Blumenthal's major challenge: to persuade thousands of hospitals and hundreds of thousands of doctors that health IT systems were worth the time and trouble it would take to buy them and integrate them into daily clinical practice. Small, cash-strapped community hospitals and individual practitioners constituted a particular concern. Finally, it describes the nature of Blumenthal's regulatory task: to define meaningful use quickly and to strike the right balance. Define meaningful use too strictly, and large numbers of health care providers might turn down the proffered incentives. Define it too loosely, and the expensive federal initiative would deliver little more than the market would have produced anyway. The case may be used on its own. It may also be used as the second part of a two-case unit with HKS Case 1937.0. This case includes an 8:00 min. video where David Blumenthal talks about challenges he faced, in particular when dealing with individual practitioners who didn't have the bandwidth to adopt electronic health records. Blumenthal explains the arguments he used to persuade them, and reflects more broadly on the timing and stages of this transition to "get information flowing in the healthcare system.

The case describes the ability of Hocol to understand and transform multiple contextual forces, adverse and convergent, to develop internal capacities and to apply its business competencies to achieve positive results in the economic, social and environmental realms. Hocol designed a business model under the following principle: "the success of the company is founded on the success of the people and groups that surround it." While the company claimed "not to have a model," it was clear that it was one of learning, experimentation and incremental and permanent adaptation to the demands of its external context. The conception of a business model with these characteristics redirected the development of Hocol´s activities, in particular the work of the Government and Community Affairs and Industrial Protection team, and shaped the activities of the Foundation wherever it operated. Hocol maintained that to achieve better economic and social results it needed to understand and manage a variety of pressures that stemmed from the environment in which it worked. At the same time, it needed to build internal resources and abilities that would allow it to convert threats into opportunities and to respond to the expectations of shareholders, sub-contractors, surrounding communities and other stakeholders. In sum, Hocol sought to understand the evolution of needs in the society of which it was a part and to help satisfy these needs through strengthening community-based organizations and governmental institutions.

In 2002, a successful community development corporation in Boston, Massachusetts was approached by two other organizations about potential mergers. Each organization had distinctive geographical and ethnic roots but there were clear financial and management advantages to be had from combining assets. In one case, merger discussions proceeded with the benefit of lawyers and common board connections. In the other case, despite good progress at the beginning, the merger talks became increasingly contentious with opposition from community groups who rallied political leadership to step in. HKS Case Number 1921.1

The case describes the challenges that UBS faced as a result of the U.S. Department of Justice (DOJ) investigation for tax fraud, that claimed that UBS had helped some 52,000 U.S. residents hide billions of dollars in untaxed assets in secret Swiss accounts between 2000 and 2007, depriving the U.S. Treasury of hundreds of millions of dollars in taxes.

The case describes the resolution of the U.S. Department of Justice (DOJ) investigation for tax fraud and the increasing pressure on the wealth management business.

The case asks students to formulate a strategy to respond to various competitive threats to its Pureit Water purifier, launched in 2008, targeted at millions of low-income Indian consumers who did not have access to safe drinking water. The case describes in detail the product development and launch process that required HUL, the $3.5 billion Indian subsidiary, to innovate on many different fronts. It details competitive actions since the launch to set the stage for what the company should do next.

The New York City Department of Health and Mental Hygiene's Physical Activity and Nutrition Program needed to come up with an innovative solution to the many health problems, such as obesity, diabetes, and heart disease that plagued residents of poorer areas in the city, while increasing economic opportunity for neighborhood residents. The result was the launching of Green Carts, a new mobile food vending initiative to support the introduction of healthier food options to residents of "food deserts" in New York City boroughs. The challenge was navigating the diverse landscape of players and engaging all of the relevant stakeholders to come up with a solution that was both feasible and sustainable. This case exemplifies the how partnership and strategic alliances can be used to have significant social impact. The beauty of this example is that it simultaneously addresses two large social issues: 1) access to healthy food options in urban food deserts and 2) creating self-employment opportunities for members of disadvantaged communities. This case also illustrates how the public sector can act as social innovators.

The New York City Department of Health and Mental Hygiene's Physical Activity and Nutrition Program needed to come up with an innovative solution to the many health problems, such as obesity, diabetes, and heart disease that plagued residents of poorer areas in the city, while increasing economic opportunity for neighborhood residents. The result was the launching of Green Carts, a new mobile food vending initiative to support the introduction of healthier food options to residents of "food deserts" in New York City boroughs. The challenge was navigating the diverse landscape of players and engaging all of the relevant stakeholders to come up with a solution that was both feasible and sustainable. This case exemplifies the how partnership and strategic alliances can be used to have significant social impact. The beauty of this example is that it simultaneously addresses two large social issues: 1) access to healthy food options in urban food deserts and 2) creating self-employment opportunities for members of disadvantaged communities. This case also illustrates how the public sector can act as social innovators.

This case describes barriers to adoption of malaria rapid diagnostic tests in Zambia and highlights the importance of understanding end users in promoting product adoption. Rapid diagnostic tests (RDTs) are simple, easy-to-use tools that provide a relatively reliable, inexpensive way to confirm diagnoses of malaria. In addition to ensuring that patients' febrile illnesses are properly diagnosed and treated, confirming malaria diagnoses has broader public health benefits, including promoting the efficient use of limited malaria medications and preventing increased resistance to first-line malaria treatment. However, despite the evident potential benefits of RDTs, many clinicians in Zambia do not use them or simply ignore their results. Why don't they trust these tools, and what can be done to improve adoption? Various barriers to uptake and methods to overcome these challenges are explored, with broad implications for technology adoption and health policy. A particular emphasis is placed on the role of behavioral preferences.

Arcadia Biosciences is seeking to introduce genetically modified rice to China that will lower farmers' costs and generate environmental benefits through reduced greenhouse gas emissions. The case describes challenges facing this small agricultural biotechnology company, notably uneven enforcement of intellectual property in emerging market countries, and uncertainty regarding the provision and market value of carbon credits under international climate change agreements. In September 2008, Eric Rey, Arcadia's CEO, faces an inflection point concerning his leading technology, genes for nitrogen use efficiency (NUE) in rice. He can determine a price to charge for NUE seed based on savings to farmers from their reduced use of expensive nitrogen fertilizers. Or he can advance a plan to earn revenue from carbon credits allocated under the Kyoto Protocol to China for use of Arcadia's rice, because reduced nitrogen fertilizer use will lower greenhouse gas emissions. The case provides context on the company; describes advances in seed technologies focused on climate change and the associated resource issue of fertilizer use; and presents the strategic choices facing a start-up company operating at the intersection of business, agriculture, and climate change agreements.

Two young attorneys found and begin to build the Indego Africa Project, an NGO partnering with women's cooperatives in Rwanda. Indego connects the cooperatives to the international retail market for handmade artisan products, helps the cooperatives build their business capacity, and develops and delivers classroom training in life and business skills for the cooperative members. At the time of the case, Indego is partnering with three cooperatives. The NGO is staffed mostly with volunteers and the founders are stretched to the limit, between managing the growing organization and all of the necessary fundraising activities. The organization hopes to partner with more coops and increase its impact in Rwanda and beyond, but the path to sustained growth and impact is not clear.

As a global NGO working in 45 countries, ActionAid International aims to eradicate poverty by addressing its underlying causes such as injustice and inequality. This case follows a series of radical transformations implemented by the organization's CEO, Ramesh Singh--a power shift from its headquarters in London to an international secretariat in Johannesburg; a new federated governance structure that increases the influence of units in Africa and Asia; and, innovations in accountability and transparency to the poor communities with which it works. But as Singh gets ready to step down after seven years, he is confronted with challenges from newly empowered country units that he feels risk taking the organization in the wrong direction. How will the divisions between the Northern and Southern units play out? Will they tear the organization apart, just when it is becoming a global player?

Get ready: In the near future, companies will be held accountable not just for financial performance but for their societal impact up and down the value chain-the supplies they use and where they came from; what customers do with their purchase and whether it improves their lives; and the costs and benefits to communities touched along the way.

SELCO India is a Bangalore-based social enterprise that makes solar lighting technology accessible to the economically impoverished people of India. SELCO was founded in 1995 by H. Harish Hande. Since his graduate student days, Harish firmly believed in the potential of solar energy for improving productivity of rural households. This case describes the evolution of SELCO as an organization and the various challenges that Harish and SELCO had to face before they could build a viable business model of providing solar light to the poor. Two critical success factors of SELCO's business model have been its ability to customize its products to address specific needs of the poor and to arrange finance for its customers. To date, SELCO has sold solar lighting to 120,000 rural homes and several other institutions, such as clinics, seminaries, and schools in the Indian state of Karnataka. Employing about 170 people, SELCO services these households from 25 service centers scattered all across rural Karnataka. Although SELCO has been able to establish a sustainable business model that realizes Harish's vision of bringing a low-cost energy solution to the economically impoverished, its challenge today is to create greater impact by scaling its business and creating an organization that sustains its success beyond the tenure of its founding members.

Southwest Creations Collaborative (SCC) was a non-profit social enterprise dedicated to promoting the employability and financial independence of poor immigrant women in Albuquerque, New Mexico. It sought to accomplish its mission by providing part-time and later full-time sewing and handwork jobs in a contract manufacturing business. SCC also provided many social program activities for employees, including onsite childcare, English lessons, health education, and computer classes. The organization's financial support came from a combination of contract work and grant funding. The two cases stretch through the life of SCC, from its inception in 1994 through the middle of 2008. Case (A) covers the initial formation of the organization in 1994, from the perspective of the founder and executive director, and leads to a decision point regarding a possible relationship with a social venture consulting group in 2005. Case (B) begins where Case (A) ends and concludes with decisions in 2008 about whether or not to expand the business in order to become more economically self-sufficient and less reliant on grants and donations, and whether to increase its impact by marketing its approach to employee social programs to local companies and other organizations.

Southwest Creations Collaborative (SCC) was a non-profit social enterprise dedicated to promoting the employability and financial independence of poor immigrant women in Albuquerque, New Mexico. It sought to accomplish its mission by providing part-time and later full-time sewing and handwork jobs in a contract manufacturing business. SCC also provided many social program activities for employees, including onsite childcare, English lessons, health education, and computer classes. The organization's financial support came from a combination of contract work and grant funding. The two cases stretch through the life of SCC, from its inception in 1994 through the middle of 2008. Case (A) covers the initial formation of the organization in 1994, from the perspective of the founder and executive director, and leads to a decision point regarding a possible relationship with a social venture consulting group in 2005. Case (B) begins where Case (A) ends and concludes with decisions in 2008 about whether or not to expand the business in order to become more economically self-sufficient and less reliant on grants and donations, and whether to increase its impact by marketing its approach to employee social programs to local companies and other organizations.

John Parsons, a senior vice president with Mission Federal Credit Union in San Diego, needed to decide whether to advocate for an initiative from a member of the credit union's board of directors to open a student-run branch in an inner-city region of San Diego. Such a branch would be ground-breaking-the first student-run credit union branch in the country open to the general community-and it would fit with Mission Federal's general philanthropic outlook, would be an example of social entrepreneurship and strategic philanthropy, and would have other advantages. But it would be located in an area far from current members, would take money away from other philanthropic efforts supported by long-term board members and give it to an effort proposed by a new and aggressive board member, in addition to other problems. Furthermore, the branch would become financially profitable only in the long run, if ever. Parsons needed to decide just how much he believed in this project.

Seventh Generation is a leader in the niche market for "green" household cleaning products in the U.S. It enjoys a unique reputation, strong branding, and fast growth. In 2008, while Seventh Generation is looking for ways to expand its customer base, its executive management is approached by Marketside, a subsidiary of Walmart set up to tap into the "green" market. The potential market that Seventh Generation could access through this partnership is enormous. But so is the risk of being associated with a retailer that has been heavily condemned in the past for its poor environmental and social record, and which Jeffrey Hollander, cofounder and chairman of Seventh Generation, has been publicly criticizing for many years. He must weigh the pros and cons of this opportunity, evaluate the risks, and make a decision on whether to accept Marketside's offer.

Our goal in this article is to provide some guidance for organizations that wish to assess the benefits and costs of CSR. Knowledge of these benefits and costs can inform managers' decisions on their companies' positions on CSR and provide input on CSR endeavors. Because accounting plays a vital measurement role in organizations, we focus on the interplay between accounting and corporate social responsibility.