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Schneider Electric: Linking Pay to ESG - Teaching Note
Ormazabal, GaizkaTeaching Note CT-37-EAccounting and ControlThe COVID epidemic had exploded precisely a few days after Schneider Electric -a large European multinational firm specialized in digital automation and energy management- introduced significant changes in compensation schemes which -in addition to financial indicators- included a variety of ESG (Environmental, Social, and Governance) metrics. The case raises critical questions faced by the board of directors during those days. Should they put on...Starting at €0.00
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Schneider Electric: Linking Pay to ESG
Ormazabal, GaizkaCase C-804-EAccounting and Control, Corporate GovernanceMarch 20, 2020 was a day of great concern for the board members of Schneider Electric (Schneider). The rapid spread of COVID-19 pandemic around the world was a source of anxiety not only because of the risk it posed to public health, but also for the dramatic economic consequences of the sanitary crisis. That day, the stock price of Schneider Electric had plummeted to 69.72 euros from more than 100 euros on the day of the last board meeting, Febr...Starting at €8.20
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Medición del desempeño
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-228Accounting and Control, Corporate GovernanceLa medición del rendimiento es un concepto esencial e la asignatura de contabilidad administrativa. Es el proceso de recabar, analizar e informar información relativa al rendimiento de una persona, división, departamento u organización. Desde el punto de vista de la gestión, la medición del rendimiento puede ser útil porque los directivos pueden utilizar esta información para entender mejor los problemas, oportunidades y desafíos que enfrentan la...Starting at €8.20
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Orbea (Portuguese Version, Brazil)
Grandes, Mª Jesús; Ormazabal, GaizkaCase C-773-PBAccounting and ControlIn 2002, Orbea was considering manufacturing store brand bicycles for a large-scale retailer. This case is designed to help students learn to look at the effects of a business decision on a company's fixed costs as a part of their cost-benefit analyses. Specifically, the case can be used to look at how to carry out a differential cost analysis of the increase in the company's current asset financing needs.Starting at €8.20
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Le Grand Hôtel de Leysin (GHL)
Soler, Edi; Ormazabal, GaizkaCase C-805-EAccounting and ControlIn Le Grand Hôtel de Leysin (GHL), the participant plays the role of the hotel's general manager, Sofie Keller, who must make several decisions to improve the profitability of the business. The main ones are: to decide whether to keep or stop offering the conference service, and to analyze how to react to the steep discount on the room price offered by a competitor with similar characteristics. Both decisions are framed in a context of crisis cau...Starting at €8.20
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Schneider Electric: vincular la remuneración al ESG
Ormazabal, GaizkaCase C-804Accounting and Control, Corporate GovernanceEl 20 de marzo de 2020 fue un día de gran preocupación para los miembros de la Junta de Schneider Electric (Schneider). La rápida propagación de la pandemia de COVID-19 en todo el mundo fue motivo de ansiedad no solo por el riesgo que representaba para la salud pública, sino también por las dramáticas consecuencias económicas. Ese día, el precio de las acciones de Schneider Electric se desplomó a 69,72 ? desde más de 100 ?, su valor el día de la ...Starting at €8.20
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Why Good Governance Matters
Lorsch, Jay W.; Canals, Jordi; Campa, Jose Manuel; Ormazabal, Gaizka; McCall, Allan L.Dossier DOS-21-EAccounting and Control, Corporate Governance, StrategyBoards need to close the rifts left by the crisis and be open to change, for the long-term success of business.Starting at €15.00
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Le Grand Hôtel de Leysin (GHL)
Soler, Edi; Ormazabal, GaizkaCase C-805Accounting and ControlLe Grand Hôtel de Leysin (GHL) permite poner al participante en la piel de la directora general del hotel, Sofie Keller, quien debe tomar varias decisiones para mejorar la rentabilidad del negocio. Las principales son dos: decidir si mantener o dejar de ofrecer el servicio de conferencias y analizar cómo reaccionar ante el fuerte descuento en el precio de habitación ofrecido por un competidor de características similares a las de su hotel. Ambas...Starting at €8.20
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Risk Oversight: What Every Director Should Know
Ormazabal, GaizkaArticle ART-2818-EAccounting and Control, Corporate Governance, StrategyThe public and political perception that excessive risk-taking was to blame for the global financial crisis has led to a number of legislative and regulatory actions concerning the role of the board in risk oversight. This article discusses the main factors driving the pressure on boards to oversee corporate risk and the potential consequences of this emphasis on risk oversight. The author describes how companies are responding to the higher dema...Starting at €8.20
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Variance Analysis
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-226-EAccounting and ControlIn this technical note we explain how to analyze deviations from a budget. We call this procedure variance analysis. The purpose of this analysis is to better understand the sources of variation between the budget and the actual performance of a company. To illustrate the methodology, we use an example of a company in the textile industry. In the second part of the technical note, we explain how to conduct a variance analysis when there is a vari...Starting at €8.20