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Leadership in Corporate Reporting Policy at Tata Steel SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

Case Study SWOT Analysis Solution

Case Study Description of Leadership in Corporate Reporting Policy at Tata Steel


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.

Authors :: Karthik Ramanna, Rachna Tahilyani

Topics :: Finance & Accounting

Tags :: Corporate governance, Globalization, Government, Leadership, SWOT Analysis, SWOT Matrix, TOWS, Weighted SWOT Analysis

Swot Analysis of "Leadership in Corporate Reporting Policy at Tata Steel" written by Karthik Ramanna, Rachna Tahilyani includes – strengths weakness that are internal strategic factors of the organization, and opportunities and threats that Ifrs Steel facing as an external strategic factors. Some of the topics covered in Leadership in Corporate Reporting Policy at Tata Steel case study are - Strategic Management Strategies, Corporate governance, Globalization, Government, Leadership and Finance & Accounting.


Some of the macro environment factors that can be used to understand the Leadership in Corporate Reporting Policy at Tata Steel casestudy better are - – increasing household debt because of falling income levels, increasing government debt because of Covid-19 spendings, wage bills are increasing, talent flight as more people leaving formal jobs, challanges to central banks by blockchain based private currencies, increasing energy prices, increasing inequality as vast percentage of new income is going to the top 1%, increasing commodity prices, central banks are concerned over increasing inflation, etc



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Introduction to SWOT Analysis of Leadership in Corporate Reporting Policy at Tata Steel


SWOT stands for an organization’s Strengths, Weaknesses, Opportunities and Threats . At Oak Spring University , we believe that protagonist in Leadership in Corporate Reporting Policy at Tata Steel case study can use SWOT analysis as a strategic management tool to assess the current internal strengths and weaknesses of the Ifrs Steel, and to figure out the opportunities and threats in the macro environment – technological, environmental, political, economic, social, demographic, etc in which Ifrs Steel operates in.

According to Harvard Business Review, 75% of the managers use SWOT analysis for various purposes such as – evaluating current scenario, strategic planning, new venture feasibility, personal growth goals, new market entry, Go To market strategies, portfolio management and strategic trade-off assessment, organizational restructuring, etc.




SWOT Objectives / Importance of SWOT Analysis and SWOT Matrix


SWOT analysis of Leadership in Corporate Reporting Policy at Tata Steel can be done for the following purposes –
1. Strategic planning using facts provided in Leadership in Corporate Reporting Policy at Tata Steel case study
2. Improving business portfolio management of Ifrs Steel
3. Assessing feasibility of the new initiative in Finance & Accounting field.
4. Making a Finance & Accounting topic specific business decision
5. Set goals for the organization
6. Organizational restructuring of Ifrs Steel




Strengths Leadership in Corporate Reporting Policy at Tata Steel | Internal Strategic Factors
What are Strengths in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The strengths of Ifrs Steel in Leadership in Corporate Reporting Policy at Tata Steel Harvard Business Review case study are -

Analytics focus

– Ifrs Steel is putting a lot of focus on utilizing the power of analytics in business decision making. This has put it among the leading players in the industry. The technology infrastructure suggested by Karthik Ramanna, Rachna Tahilyani can also help it to harness the power of analytics for – marketing optimization, demand forecasting, customer relationship management, inventory management, information sharing across the value chain etc.

Low bargaining power of suppliers

– Suppliers of Ifrs Steel in the sector have low bargaining power. Leadership in Corporate Reporting Policy at Tata Steel has further diversified its suppliers portfolio by building a robust supply chain across various countries. This helps Ifrs Steel to manage not only supply disruptions but also source products at highly competitive prices.

High brand equity

– Ifrs Steel has strong brand awareness and brand recognition among both - the exiting customers and potential new customers. Strong brand equity has enabled Ifrs Steel to keep acquiring new customers and building profitable relationship with both the new and loyal customers.

Superior customer experience

– The customer experience strategy of Ifrs Steel in the segment is based on four key concepts – personalization, simplification of complex needs, prompt response, and continuous engagement.

Sustainable margins compare to other players in Finance & Accounting industry

– Leadership in Corporate Reporting Policy at Tata Steel firm has clearly differentiated products in the market place. This has enabled Ifrs Steel to fetch slight price premium compare to the competitors in the Finance & Accounting industry. The sustainable margins have also helped Ifrs Steel to invest into research and development (R&D) and innovation.

Diverse revenue streams

– Ifrs Steel is present in almost all the verticals within the industry. This has provided firm in Leadership in Corporate Reporting Policy at Tata Steel case study a diverse revenue stream that has helped it to survive disruptions such as global pandemic in Covid-19, financial disruption of 2008, and supply chain disruption of 2021.

Training and development

– Ifrs Steel has one of the best training and development program in the industry. The effectiveness of the training programs can be measured in Leadership in Corporate Reporting Policy at Tata Steel Harvard Business Review case study by analyzing – employees retention, in-house promotion, loyalty, new venture initiation, lack of conflict, and high level of both employees and customer engagement.

Ability to recruit top talent

– Ifrs Steel is one of the leading recruiters in the industry. Managers in the Leadership in Corporate Reporting Policy at Tata Steel are in a position to attract the best talent available. The firm has a robust talent identification program that helps in identifying the brightest.

Learning organization

- Ifrs Steel is a learning organization. It has inculcated three key characters of learning organization in its processes and operations – exploration, creativity, and expansiveness. The work place at Ifrs Steel is open place that encourages instructiveness, ideation, open minded discussions, and creativity. Employees and leaders in Leadership in Corporate Reporting Policy at Tata Steel Harvard Business Review case study emphasize – knowledge, initiative, and innovation.

Operational resilience

– The operational resilience strategy in the Leadership in Corporate Reporting Policy at Tata Steel Harvard Business Review case study comprises – understanding the underlying the factors in the industry, building diversified operations across different geographies so that disruption in one part of the world doesn’t impact the overall performance of the firm, and integrating the various business operations and processes through its digital transformation drive.

Organizational Resilience of Ifrs Steel

– The covid-19 pandemic has put organizational resilience at the centre of everthing that Ifrs Steel does. Organizational resilience comprises - Financial Resilience, Operational Resilience, Technological Resilience, Organizational Resilience, Business Model Resilience, and Reputation Resilience.

High switching costs

– The high switching costs that Ifrs Steel has built up over years in its products and services combo offer has resulted in high retention of customers, lower marketing costs, and greater ability of the firm to focus on its customers.






Weaknesses Leadership in Corporate Reporting Policy at Tata Steel | Internal Strategic Factors
What are Weaknesses in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The weaknesses of Leadership in Corporate Reporting Policy at Tata Steel are -

Increasing silos among functional specialists

– The organizational structure of Ifrs Steel is dominated by functional specialists. It is not different from other players in the Finance & Accounting segment. Ifrs Steel needs to de-silo the office environment to harness the true potential of its workforce. Secondly the de-silo will also help Ifrs Steel to focus more on services rather than just following the product oriented approach.

Compensation and incentives

– The revenue per employee as mentioned in the HBR case study Leadership in Corporate Reporting Policy at Tata Steel, is just above the industry average. Ifrs Steel needs to redesign the compensation structure and incentives to increase the revenue per employees. Some of the steps that it can take are – hiring more specialists on project basis, etc.

Need for greater diversity

– Ifrs Steel has taken concrete steps on diversity, equity, and inclusion. But the efforts so far has resulted in limited success. It needs to expand the recruitment and selection process to hire more people from the minorities and underprivileged background.

Employees’ incomplete understanding of strategy

– From the instances in the HBR case study Leadership in Corporate Reporting Policy at Tata Steel, it seems that the employees of Ifrs Steel don’t have comprehensive understanding of the firm’s strategy. This is reflected in number of promotional campaigns over the last few years that had mixed messaging and competing priorities. Some of the strategic activities and services promoted in the promotional campaigns were not consistent with the organization’s strategy.

Interest costs

– Compare to the competition, Ifrs Steel has borrowed money from the capital market at higher rates. It needs to restructure the interest payment and costs so that it can compete better and improve profitability.

Slow to harness new channels of communication

– Even though competitors are using new communication channels such as Instagram, Tiktok, and Snap, Ifrs Steel is slow explore the new channels of communication. These new channels of communication mentioned in marketing section of case study Leadership in Corporate Reporting Policy at Tata Steel can help to provide better information regarding products and services. It can also build an online community to further reach out to potential customers.

Slow to strategic competitive environment developments

– As Leadership in Corporate Reporting Policy at Tata Steel HBR case study mentions - Ifrs Steel takes time to assess the upcoming competitions. This has led to missing out on atleast 2-3 big opportunities in the industry in last five years.

Lack of clear differentiation of Ifrs Steel products

– To increase the profitability and margins on the products, Ifrs Steel needs to provide more differentiated products than what it is currently offering in the marketplace.

High cash cycle compare to competitors

Ifrs Steel has a high cash cycle compare to other players in the industry. It needs to shorten the cash cycle by 12% to be more competitive in the marketplace, reduce inventory costs, and be more profitable.

Slow decision making process

– As mentioned earlier in the report, Ifrs Steel has a very deliberative decision making approach. This approach has resulted in prudent decisions, but it has also resulted in missing opportunities in the industry over the last five years. Ifrs Steel even though has strong showing on digital transformation primary two stages, it has struggled to capitalize the power of digital transformation in marketing efforts and new venture efforts.

Low market penetration in new markets

– Outside its home market of Ifrs Steel, firm in the HBR case study Leadership in Corporate Reporting Policy at Tata Steel needs to spend more promotional, marketing, and advertising efforts to penetrate international markets.




Opportunities Leadership in Corporate Reporting Policy at Tata Steel | External Strategic Factors
What are Opportunities in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The opportunities highlighted in the Harvard Business Review case study Leadership in Corporate Reporting Policy at Tata Steel are -

Building a culture of innovation

– managers at Ifrs Steel can make experimentation a productive activity and build a culture of innovation using approaches such as – mining transaction data, A/B testing of websites and selling platforms, engaging potential customers over various needs, and building on small ideas in the Finance & Accounting segment.

Leveraging digital technologies

– Ifrs Steel can leverage digital technologies such as artificial intelligence and machine learning to automate the production process, customer analytics to get better insights into consumer behavior, realtime digital dashboards to get better sales tracking, logistics and transportation, product tracking, etc.

Identify volunteer opportunities

– Covid-19 has impacted working population in two ways – it has led to people soul searching about their professional choices, resulting in mass resignation. Secondly it has encouraged people to do things that they are passionate about. This has opened opportunities for businesses to build volunteer oriented socially driven projects. Ifrs Steel can explore opportunities that can attract volunteers and are consistent with its mission and vision.

Harnessing reconfiguration of the global supply chains

– As the trade war between US and China heats up in the coming years, Ifrs Steel can build a diversified supply chain model across various countries in - South East Asia, India, and other parts of the world. This reconfiguration of global supply chain can help, as suggested in case study, Leadership in Corporate Reporting Policy at Tata Steel, to buy more products closer to the markets, and it can leverage its size and influence to get better deal from the local markets.

Learning at scale

– Online learning technologies has now opened space for Ifrs Steel to conduct training and development for its employees across the world. This will result in not only reducing the cost of training but also help employees in different part of the world to integrate with the headquarter work culture, ethos, and standards.

Lowering marketing communication costs

– 5G expansion will open new opportunities for Ifrs Steel in the field of marketing communication. It will bring down the cost of doing business, provide technology platform to build new products in the Finance & Accounting segment, and it will provide faster access to the consumers.

Better consumer reach

– The expansion of the 5G network will help Ifrs Steel to increase its market reach. Ifrs Steel will be able to reach out to new customers. Secondly 5G will also provide technology framework to build new tools and products that can help more immersive consumer experience and faster consumer journey.

Loyalty marketing

– Ifrs Steel has focused on building a highly responsive customer relationship management platform. This platform is built on in-house data and driven by analytics and artificial intelligence. The customer analytics can help the organization to fine tune its loyalty marketing efforts, increase the wallet share of the organization, reduce wastage on mainstream advertising spending, build better pricing strategies using personalization, etc.

Buying journey improvements

– Ifrs Steel can improve the customer journey of consumers in the industry by using analytics and artificial intelligence. Leadership in Corporate Reporting Policy at Tata Steel suggest that firm can provide automated chats to help consumers solve their own problems, provide online suggestions to get maximum out of the products and services, and help consumers to build a community where they can interact with each other to develop new features and uses.

Increase in government spending

– As the United States and other governments are increasing social spending and infrastructure spending to build economies post Covid-19, Ifrs Steel can use these opportunities to build new business models that can help the communities that Ifrs Steel operates in. Secondly it can use opportunities from government spending in Finance & Accounting sector.

Using analytics as competitive advantage

– Ifrs Steel has spent a significant amount of money and effort to integrate analytics and machine learning into its operations in the sector. This continuous investment in analytics has enabled, as illustrated in the Harvard case study Leadership in Corporate Reporting Policy at Tata Steel - to build a competitive advantage using analytics. The analytics driven competitive advantage can help Ifrs Steel to build faster Go To Market strategies, better consumer insights, developing relevant product features, and building a highly efficient supply chain.

Changes in consumer behavior post Covid-19

– Consumer behavior has changed in the Finance & Accounting industry because of Covid-19 restrictions. Some of this behavior will stay once things get back to normal. Ifrs Steel can take advantage of these changes in consumer behavior to build a far more efficient business model. For example consumer regular ordering of products can reduce both last mile delivery costs and market penetration costs. Ifrs Steel can further use this consumer data to build better customer loyalty, provide better products and service collection, and improve the value proposition in inflationary times.

Reconfiguring business model

– The expansion of digital payment system, the bringing down of international transactions costs using Bitcoin and other blockchain based currencies, etc can help Ifrs Steel to reconfigure its entire business model. For example it can used blockchain based technologies to reduce piracy of its products in the big markets such as China. Secondly it can use the popularity of e-commerce in various developing markets to build a Direct to Customer business model rather than the current Channel Heavy distribution network.




Threats Leadership in Corporate Reporting Policy at Tata Steel External Strategic Factors
What are Threats in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The threats mentioned in the HBR case study Leadership in Corporate Reporting Policy at Tata Steel are -

Environmental challenges

– Ifrs Steel needs to have a robust strategy against the disruptions arising from climate change and energy requirements. EU has identified it as key priority area and spending 30% of its 880 billion Euros European post Covid-19 recovery funds on green technology. Ifrs Steel can take advantage of this fund but it will also bring new competitors in the Finance & Accounting industry.

Capital market disruption

– During the Covid-19, Dow Jones has touched record high. The valuations of a number of companies are way beyond their existing business model potential. This can lead to capital market correction which can put a number of suppliers, collaborators, value chain partners in great financial difficulty. It will directly impact the business of Ifrs Steel.

Learning curve for new practices

– As the technology based on artificial intelligence and machine learning platform is getting complex, as highlighted in case study Leadership in Corporate Reporting Policy at Tata Steel, Ifrs Steel may face longer learning curve for training and development of existing employees. This can open space for more nimble competitors in the field of Finance & Accounting .

Shortening product life cycle

– it is one of the major threat that Ifrs Steel is facing in Finance & Accounting sector. It can lead to higher research and development costs, higher marketing expenses, lower customer loyalty, etc.

Technology acceleration in Forth Industrial Revolution

– Ifrs Steel has witnessed rapid integration of technology during Covid-19 in the Finance & Accounting industry. As one of the leading players in the industry, Ifrs Steel needs to keep up with the evolution of technology in the Finance & Accounting sector. According to Mckinsey study top managers believe that the adoption of technology in operations, communications is 20-25 times faster than what they planned in the beginning of 2019.

High level of anxiety and lack of motivation

– the Great Resignation in United States is the sign of broader dissatisfaction among the workforce in United States. Ifrs Steel needs to understand the core reasons impacting the Finance & Accounting industry. This will help it in building a better workplace.

Increasing wage structure of Ifrs Steel

– Post Covid-19 there is a sharp increase in the wages especially in the jobs that require interaction with people. The increasing wages can put downward pressure on the margins of Ifrs Steel.

Barriers of entry lowering

– As technology is more democratized, the barriers to entry in the industry are lowering. It can presents Ifrs Steel with greater competitive threats in the near to medium future. Secondly it will also put downward pressure on pricing throughout the sector.

High dependence on third party suppliers

– Ifrs Steel high dependence on third party suppliers can disrupt its processes and delivery mechanism. For example -the current troubles of car makers because of chip shortage is because the chip companies started producing chips for electronic companies rather than car manufacturers.

Instability in the European markets

– European Union markets are facing three big challenges post Covid – expanded balance sheets, Brexit related business disruption, and aggressive Russia looking to distract the existing security mechanism. Ifrs Steel will face different problems in different parts of Europe. For example it will face inflationary pressures in UK, France, and Germany, balance sheet expansion and demand challenges in Southern European countries, and geopolitical instability in the Eastern Europe.

Regulatory challenges

– Ifrs Steel needs to prepare for regulatory challenges as consumer protection groups and other pressure groups are vigorously advocating for more regulations on big business - to reduce inequality, to create a level playing field, to product data privacy and consumer privacy, to reduce the influence of big money on democratic institutions, etc. This can lead to significant changes in the Finance & Accounting industry regulations.

Consumer confidence and its impact on Ifrs Steel demand

– There is a high probability of declining consumer confidence, given – high inflammation rate, rise of gig economy, lower job stability, increasing cost of living, higher interest rates, and aging demography. All the factors contribute to people saving higher rate of their income, resulting in lower consumer demand in the industry and other sectors.

Backlash against dominant players

– US Congress and other legislative arms of the government are getting tough on big business especially technology companies. The digital arm of Ifrs Steel business can come under increasing regulations regarding data privacy, data security, etc.




Weighted SWOT Analysis of Leadership in Corporate Reporting Policy at Tata Steel Template, Example


Not all factors mentioned under the Strengths, Weakness, Opportunities, and Threats quadrants in the SWOT Analysis are equal. Managers in the HBR case study Leadership in Corporate Reporting Policy at Tata Steel needs to zero down on the relative importance of each factor mentioned in the Strengths, Weakness, Opportunities, and Threats quadrants. We can provide the relative importance to each factor by assigning relative weights. Weighted SWOT analysis process is a three stage process –

First stage for doing weighted SWOT analysis of the case study Leadership in Corporate Reporting Policy at Tata Steel is to rank the strengths and weaknesses of the organization. This will help you to assess the most important strengths and weaknesses of the firm and which one of the strengths and weaknesses mentioned in the initial lists are marginal and can be left out.

Second stage for conducting weighted SWOT analysis of the Harvard case study Leadership in Corporate Reporting Policy at Tata Steel is to give probabilities to the external strategic factors thus better understanding the opportunities and threats arising out of macro environment changes and developments.

Third stage of constructing weighted SWOT analysis of Leadership in Corporate Reporting Policy at Tata Steel is to provide strategic recommendations includes – joining likelihood of external strategic factors such as opportunities and threats to the internal strategic factors – strengths and weaknesses. You should start with external factors as they will provide the direction of the overall industry. Secondly by joining probabilities with internal strategic factors can help the company not only strategic fit but also the most probably strategic trade-off that Ifrs Steel needs to make to build a sustainable competitive advantage.



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