Case | HBS Case Collection | September 2010 (Revised May 2011)

Leadership in Corporate Reporting Policy at Tata Steel

by Karthik Ramanna and Rachna Tahilyani

Abstract

The case describes the challenges faced by Tata Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India. The case then focuses on how companies in emerging markets might represent their interests at the IASB, the standard setting body for IFRS.

Keywords: Financial Reporting; International Accounting; Multinational Firms and Management; Policy; Leadership; Emerging Markets; Standards; Organizational Change and Adaptation; Steel Industry; India;

Citation:

Ramanna, Karthik, and Rachna Tahilyani. "Leadership in Corporate Reporting Policy at Tata Steel." Harvard Business School Case 111-028, September 2010. (Revised May 2011.)