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Instructor spreadsheet for case W34754.

Spreadsheet supplement for case 224045.

Spreadsheet to accompany product W32456.

Spreadsheet Supplement for CaseW32456

Spreadsheet supplement for case LBS346.

Spreadsheet supplement for case LBS344.

Instructor spreadsheet for Ivey product W33294.

Student spreadsheet for Ivey product W33293.

Spreadsheet Supplement for Case W33293

Spreadsheet to accompany product W31026.

Instructor Spreadsheet to accompany product W31027.

Spreadsheet supplement for case UV8975

Spreadsheet Supplement for Case W34312

Spreadsheet for case W34204.

Spreadsheet to accompany product W32150.

Instructor Spreadsheet to accompany product W32151.

Spreadsheet supplement for case 723418.

Spreadsheet Supplement for Case W34120

However, this observation is inconsistent with employee observations shared with Perez. Students must, therefore, adjust the pay gap estimates to reconcile employee perceptions with the pay data. Students are provided with a cross-sectional pay data file generated for Elemental's Binary Gender Pay Report. (It is a supplemental Excel file included with the case and teaching note). Informed by employee quotes provided in the case, students perform equity analytics to estimate Elemental's binary gender pay gap. The analyses start with an unadjusted pay gap estimate and then proceed through a series of adjustments. These analyses reveal that although there is no unadjusted gender pay gap across Elemental's four divisions there are distinct pay disparities within individual divisions. A key insight of the case is that aggregating unit pay data at the organization level can mask substantial pay disparities among an organization's constituent units. Students will attribute estimated pay differences to differential treatment of men and women employees (i.e., different behaviors produce different pay) or to disparate impacts of organizational practices (i.e., equivalent treatment produces different pay). More specifically, the instructor can use the equity analytics framework (detailed in the teaching note) to demonstrate which of Elemental's divisions exhibit one of the pay disparities featured in the equity analytics 2 x 2 framework: (1) differential allocations, (2) differential valuations, (3) disparate allocations, or (4) disparate valuations. Each of the four disparity-generating processes necessitates a different approach to closing the pay gap.

As the cofounder and CEO of Whole Foods, John Mackey had spent the better portion of his life rapidly growing the company from a niche natural grocery store in Austin, Texas, into the premier natural-foods grocer in the United States. Highly regarded as industry leader, Whole Foods contributed to the explosion in health-conscious eating sweeping the country. But not all good things lasted forever. Whole Foods had been treading increasingly choppy waters since early 2014. Increased competition in the natural-grocery space and broader macroeconomic factors wore on earnings and contributed to lackluster stock returns. Investors were becoming increasingly frustrated with company's leadership team. By the end of April 2017, Whole Foods had received a number of inquiries from both strategic and financial buyers. A full-blown sale process was launched, and though tech giant Amazon entered the bidding war late, its offer was fast and decisive, not giving Whole Foods much time to contemplate or find a competing bid. Now Mackey faces a decision that will not only shape the fate of his company, but the broader direction of the grocery industry for years or even decades to come.