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This case is based on a hypothetical company that was newly established for a mobile gaming app. Before the company was incorporated, an experienced game developer and "creative strategist," Leon, and Lucas, a gaming influencer and streamer who was very popular in the Spanish-speaking world, had jointly created a game called sangre y acero®, meaning "Blood and Steel" in Spanish. Lucas's name on his streaming channel on Twitch and YouTube was Rey de Acero®, meaning "King of Steel" in Spanish. This game had passed most of the game-testing stages. A trademark had been obtained for the game's name and logo. A copyright was also obtained for the game's codes, art, music, scripts, and story and plot. These were the pre-incorporation events. Later, Leon and Lucas contributed their sangre y acero® trademark and this copyrighted game to the incorporation of the company. Their friends contributed funds. A new company, SYA Inc., was formed on 1 January 2022. On 1 July 2022, the app was fully launched. The purpose of the case is to have students prepare financial statements based on provided financial data, touching on a wide array of accounting concepts and common issues.

VaccineOnWheels (VOW), a social enterprise providing doorstep vaccination to India's low-income and marginalized communities, was founded in December 2019. After the outbreak of the COVID-19 pandemic and arrival of COVID-19 vaccines, VOW was perfectly positioned to contribute to the government's immunization drive. In 2021, the company entered into a public-private partnership with some of India's largest municipal corporations as their on-the-ground COVID-19 vaccination partner, then made forays into the business-to-business and business-to-consumer markets. VOW set out to vaccinate one million people by the end of the fiscal year 2021, but faced with shortages of funds and resources; its founder needed to decide on the target market and business model to allow him to achieve his goal and make the enterprise scalable. This case was the second winner of the 2021 Fox International Business Case Writing Competition.

AllSpice, a software-as-a-service company that built a GitHub-like revision control tool for hardware engineers, was in the midst of preparing for rapid scale when the 2022 market downturn left them with big decisions to make. Cofounder and CEO Valentina Ratner had to map out the company's path to a successful Series A while deciding on how they should dedicate their resources. Early customer discovery experiments showed that engineers had an interest in the product, but Ratner needed to figure out the go-to-market motion they should focus their effort on: a bottoms-up freemium model, a top-down enterprise model, or something in between that relied on targeting engineers directly through inside sales efforts. Leading into her April board meeting, Ratner devised a plan to share with her investors.

On June 21, 2022, the Uyghur Forced Labor Prevention Act (UFLPA) went into effect, requiring companies to prove that goods imported from the People's Republic of China were not made with forced labor. The bill was a reaction to reports of products being made with forced labor from Uyghurs and other Muslim minorities being held in camps in the PRC, chiefly in the Xinjiang Autonomous Region. However, implementation of the bill would be difficult. The PRC government denied the existence of forced labor, and this would make it nearly impossible for importers to trace their supply chains all the way to the origins of primary goods and prove that no forced labor was involved. Three industries were chiefly at stake - tomatoes, cotton, and polysilicon - at a time of high inflation and increasing urgency to do something about climate change, but the bill also threatened to fundamentally re-shape U.S.-PRC relations, potentially along the lines of a full-scale economic "decoupling."

The chief executive officer (CEO)of NorthCan Packaging and Logistics (NorthCan) was considering options for NorthCan's planned expansion into the United States. He had to decide whether NorthCan should (1) construct or purchase a facility in the United States; (2) develop a strategic partnership with an established, complementary US-based packaging solutions company; (3) franchise sales and service in the United States; or (4) expand into the United States, while keeping core operations in Canada. The CEO had to ensure that, with any option, the full-service and value-added aspects of NorthCan remained central. He had to also consider the social and economic costs and benefits of each option, including potential for international growth and competitive advantage, sustainability, regulations, and stakeholder preferences.

Amara Hotels & Resorts is a family-managed public-listed company running three business hotels, one each in Singapore, Shanghai and Bangkok, in addition to a resort on the island of Sentosa off the southern coast of Singapore. The company is led by Albert Teo, the son of the hotel chain founder. The case describes the sustainability initiatives implemented by the Singapore hotels, and the firm's Corporate Social Responsibility (CSR) initiatives in Singapore and Bangkok. As the COVID pandemic has deeply affected the fortunes of the hotel, Teo is considering various ways in which the hotel can respond in a substantive way to the growing requirements by investors, analysts and governments for Environmental, Social and Governance (ESG) criteria to be fulfilled by corporations. Since it is a family-owned business, he is particularly conscious of the long-term legacy of the hotel brand name. In considering future initiatives for the hotel to advance its sustainability and CSR agenda, he would like to achieve a win-win situation in which there are tangible benefits for the world, as well as a long-term positive impact on the bottom line. The case illustrates this central challenge in running a modern corporation, especially a service business with an international clientele.

The case describes how Lemonade, a leading Insurtech startup, expanded its business with a unique AI-powered digital insurance model and a "giveback" charity scheme after its spectacular IPO in 2020. The focus is how its scale-up efforts encountered challenges both externally and internally when it expanded its product portfolio and geographic scope. Lemonade is an exemplary case of hyper-growth startups who aspire to disrupt a legacy industry with digital technologies and novel business models. Yet, how these startups become scalable and sustainable is less understood by both scholars and practitioners. For example, Journal of Business Venturing (JBV), a leading academic journal on entrepreneurship, announced a call for special issue in 2022 with a theme on "Scale-ups, Scaling, and Scalability: Entrepreneurial Scaling in the Digital Age". This case fills in this gap by examining how Lemonade scaled up during its growth stage, how its scale-up efforts met internal and external resistance, and how to draw valuable lessons.

This case features a woman entrepreneur whose early-stage company has achieved some regional success creating craft beer in a highly competitive, male-dominated beverage industry. Jennifer Newman, co-founder and CEO of Young Lion Brewing Company (YLBC), had entered the business not as a craft beer technician, as nearly all brewers do, but as a seasoned entrepreneur and business analyst. Newman recognizes that people may doubt her ability to produce a quality craft beer successfully. The reason? She is a woman, and they assume her beer can't be as good as beer brewed by men, or that women wouldn't be interested in craft beers and, therefore, wouldn't have the expertise or palate to judge a quality brew. Now, after her company has established itself, Newman ponders how to scale. What kind of marketing can improve YLBC's standing? For example, should she focus on being a woman-owned company selling beer targeted to other women? Or, should she emphasize that female-led Young Lion rises to the challenge of a market historically dominated by men? Newman herself was the primary information source for this case, sharing her professional background, experience at YLBC, and personal feelings and passion around being a woman in a predominantly male-dominated industry. This brings authenticity and an emotional connection that can motivate students.

In September 2019, Mircom Technologies Limited faced a serious crisis after sustaining a ransomware attack. The medium-sized manufacturer based in Toronto, Canada had been offering smart building solutions for almost two decades. The attackers encrypted all of the company's data, halting all business systems and processes that relied on information technology, including email, voice-over-Internet phones, manufacturing, billing, shipping, and receiving. The company was suddenly unable to conduct basic business operations. The attackers demanded a large payment in bitcoin in exchange for a decryption key that would allow the company to access its data. Over the next several weeks, Mircom Technologies Limited faced unforeseen challenges in its attempt to recover its data, negotiate with the attackers, and eventually find a way to successfully restore normal operations.

Cameron (Cam) Barker, CEO and Founder of Blake Sports Apparel, sat in his office at his company's headquarters in Birmingham, England, feeling stunned and disappointed. Only a few minutes prior, he had wrapped up a meeting with CFO James Ryan, a highly-respected star executive who had just abruptly given Barker his notice of resignation. When Barker hired Ryan in November 2020, he had asked Ryan not to take the position unless he intended to stay for at least five years, which Ryan agreed was his plan. Yet, here Barker was just eighteen months later and Ryan was ready to walk out the door, citing Barker's leadership style as one factor in his decision to leave. After years of struggling to find the right executive team structure and size and to fill the positions with the right people, Barker thought he had finally gotten it right. The executive team had proved that they were capable of communicating, collaborating and making smart decisions in ways that put the organization's priorities ahead of their own. Furthermore, Ryan had proven himself to be just the kind of CFO the growing company needed. Baker knew his departure was a loss. Why did Ryan resign? What issues had he taken with Barker's leadership? Should Barker take Ryan's feedback to heart, or was it simply a case of conflicting styles? After years of managing dysfunctional executive teams, did Barker need to change the way he managed his reports now that his executive team was collaborative and high-performing? If so, how?

Emami is facing the heat from activist-consumers as well as its competitors. Competitors have renamed their cosmetic products by dropping the controversial word 'fair.' This was in response to the Black Lives Movement that erupted in the United States in May 2020. However, the movement against fairness is somewhat muted in India and is mostly occurring amongst urban, highly educated, younger cohort who are unlikely to be the users of the product anyway. The significant consumer base yearns for fairness and is willing to spend money on products which help them achieve the same. In such a scenario, how should Emami respond to competitor actions and consumer-activist pressure? The case provides an opportunity to discuss the significance of the brand name, role of advertising and gender stereotypes.

In October 2019, the regional chief data and analytics officer at Allianz AG, Belgium, attended a two-hour strategy meeting with the Allianz Benelux chief executive officer, who had expressed concerns about the company's digitalization strategy. A few days earlier, the marketing department had found that online sales channel results had fallen unexpectedly. The chief executive officer was worried that the company could lose market share if it did not react accordingly, which would damage the company's competitive position in the market. Therefore, the regional chief data and analytics officer was asked to gather a team to investigate why online sales were low and to design an effective customer acquisition strategy. In addition to his data office staff, the regional chief data and analytics officer asked for the business transformation unit to provide assistance. He had to consider how best to approach this challenging task.

The case describes the scientific approach taken by the founders of Mimoto - an electric scooter-sharing company offering dockless, keyless scooters available 24/7 - to develop their business idea. After a successful launch, they must decide whether to scale up their current strategy of renting scooters to individual customers or enter a new segment - renting to businesses (moving goods rather than people).

By 2021, Manvendra "Manny" Saxena had acquired three small California street sweeping firms through a search fund and had combined them under the umbrella company PowerSweeping. Consistent with the search fund model, his goal was to streamline PowerSweeping's operations, help it grow, and then one day sell it at a high valuation. That was easier said than done. The three firms that made up PowerSweeping played in two different sweeping subindustries--municipal and construction--which used different equipment, served different types of customers, and had different revenue characteristics. The firms also employed both non-unionized and unionized workers from two unions, which limited Saxena's ability to integrate them. As Saxena generated a strategy, he also faced increased fuel, repair, maintenance, parts, and labor costs in the post-COVID environment, as well as intense competitive pressure from ASC, the largest street sweeping conglomerate in the United States. ASC was eyeing a roll-up merger through California and had made an offer to buy PowerSweeping--though the offer was less than what Saxena believed was its actual value. How could Saxena quickly streamline PowerSweeping and stave off inflation and competition long enough to unlock the company's true value for himself and his investors?

On May 27, 2020, a blowout occurred in Well No. 5 at Baghjan (Assam); the well, owned by Oil India Ltd., caught fire on June 9, 2020. For almost five and a half months, the company tried to douse the 200-foot high flame but failed to do so. Finally, on Day 173, Oil India Ltd succeeded in capping the well. Biswajit Roy, Director (Human Resources and Business Development), was tasked with investigating the nature and cause of the crisis. Roy pondered on the nature of the crisis: Had it been purely technical or stakeholder-induced? What had led to the chaotic condition? Could things have been done differently?

This case provides brief descriptions of 18 examples of corporate leaders confronting questions of whether and how to engage with societal issues, including social, political, and environmental issues. Social issues include COVID-19; social and racial justice; discrimination and prejudice; gender, sex, and sexual orientation; and humanitarian crises. Political issues included voting rights, abortion rights, and geopolitical conflict and rivalry. Environmental issues included climate change. The examples took place between 2014 and 2022. The examples are: 1. Delta Airlines/Ed Bastian: Vaccine Mandates (2021) 2. Racial Justice: Starbucks/Howard Schultz: "Race Together" (2015) 3. Merck/Ken Frazier: Charlottesville, President Trump, and Race (2017) 4. Starbucks/Kevin Johnson: Philadelphia Incident (2018) 5. OneTen Initiative: Living Wage Jobs for Black Americans (2020) 6. Tech Leaders: Oppose the Trump Travel Ban (2017) 7. Delta Airlines/Ed Bastian: Rescinding NRA Discounts after the Parkland Shooting (2018) 8. Corporate Leaders: Responding to Anti-Asian Hate (2021) 9. Salesforce.com/Marc Benioff: Indiana Boycott for Religious Freedom Restoration Act (2015) 10. Target/Brian Cornell: North Carolina "Bathroom Bill" (2016) 11. Disney/Bob Chapek: The Florida "Don't Say Gay" Bill (2022) 12. H&M/Helena Helmersson: China, Uighurs, and Human Rights (2020) 13. Corporate Leaders: Voting Rights and Election Bills (2021) 14. Corporate Leaders: Texas Abortion Ban (2021) 15. Unilever/Alan Jope: Ben & Jerry's, Israel, and Occupied Palestinian Territory (2021) 16. Google: Ceasing Search in China (2018) 17. Apple/Tim Cook: Data Privacy in China (2021) 18. Amazon/Jeff Bezos: Co-Founding Climate Pledge (2019)

Fernando Scodro, a third-generation member of his family, mulled over the next step in integrating an ESG strategy into his family office's investment portfolio. While his family office, Grupo Baobá, had made excellent progress in incorporating his family's values into their individually owned assets, such as VC and real estate, he weighed how to expand their ESG strategy in future investments. How should the family evaluate the relative benefits of an asset's return on investment versus return on impact? What would a forward-looking ESG strategy look like for his family - and other families who were their co-investment partners? How could Fernando convince external partners of his strategy's imperative and cultivate like-minded managers and financial products to achieve his goals? Finally, when should the family instead prioritize achieving impact through philanthropic initiatives? However he chose, he knew that the paths he advocated for within his family would impact all future generations of the Grupo Baobá Family Office.

Since the early days of the internet, Taiwan had a vibrant community of civic hackers and open-source programmers who engaged with social issues. Audrey Tang was one of them. She spearheaded the 2014 Sunflower Student Movement in Taiwan, where protestors peacefully occupied the Parliament to demand greater transparency around a proposed trade deal with mainland China. As Taiwan's Digital Minister, Tang had been at the forefront of Taiwan's development as a digital democracy that leveraged information technology and citizen participation. Tang referred to democracy as a "social technology." Like any technology, Tang believed that democracy could be improved by people, and experimented with ideas to make democracy work better. She supported the notion that openness and transparency created mutual trust between the public and the government and allowed for collective action. In Taiwan, hackers were seen as partners to the government. Digital technology was used to solicit ideas, build consensus, assess public sentiment, and address both domestic and international misinformation. In early 2020, Tang is faced with the problem of a potentially growing COVID pandemic and the explosion of misinformation. How can Tang control both the pandemic and the infodemic while retaining the government's principles of cooperation and transparency?