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  • November 2017 (Revised June 2019)
  • Case
  • HBS Case Collection

Measuring True Value at Ambuja Cement

By: V. Kasturi Rangan, Suraj Srinivasan and Namrata Arora
  • Format:Print
  • | Language:English
  • | Pages:28
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Abstract

The case discusses the measurement of social and environmental impact at Ambuja Cements, one of India’s leading cement companies. Ambuja is a leader in CSR activities and is attempting to quantify its impact, both positive and negative, using the “True Value” framework developed by the global accounting firm KPMG. True Value is an innovation in this area and tries to measure the financial cost and benefits of social and environmental impact and provide a standardized comparison across different kinds of social and environmental activities and their impact. The case allows students to discuss the challenges in measuring social and environmental impact and the pros and cons of quantifying the same in financial terms. The case elicits discussion surrounding the following questions: How do we develop a framework to measure the financial cost and benefits of social and environmental externalities? What are the challenges of doing so? What do we need to do to improve our ability to measure social and environmental impact in financial terms? How will such measurement be useful? Who will it be useful to? The case concludes with the CEO of Ambuja deciding whether or not to publicly release the “True Value” of the company.

Keywords

Corporate Social Responsibility and Impact; Environmental Sustainability; Value; Measurement and Metrics; Framework; Cost vs Benefits

Citation

Rangan, V. Kasturi, Suraj Srinivasan, and Namrata Arora. "Measuring True Value at Ambuja Cement." Harvard Business School Case 518-063, November 2017. (Revised June 2019.)
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About The Authors

V. Kasturi Rangan

Marketing
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Suraj Srinivasan

Accounting and Management
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Related Work

    • November 2017 (Revised June 2019)
    • Faculty Research

    Measuring True Value at Ambuja Cement

    By: V. Kasturi Rangan, Suraj Srinivasan and Namrata Arora
Related Work
  • Measuring True Value at Ambuja Cement By: V. Kasturi Rangan, Suraj Srinivasan and Namrata Arora
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