Q1

Selected Company: Vitasoy International Holdings Limited.

Company Detail: https://www.vitasoy.com/

- Describe briefly the business carried out by the selected company.

- Perform an industry analysis for the selected company based on the five key competitive forces:

(i) competitors

(ii) potential entrants into the market

(iii) equivalent products

(iv) bargaining power of customers

(v) bargaining power of input suppliers.

- Explain in your opinion whether the selected company has adopted a strategy of product differentiation, cost leadership, or neither of them.

Q2

Based on the strategy identified in Question 1 for the selected company, propose with justifications two or three measures for each of the four perspectives in a balanced scorecard. You are not required to specify the target performance for the proposed measures.

(1) Customer

(2) Financial

(3) Learning and growth

(4) Internal-business

Q3

Companies listed in Hong Kong are required to disclose certain Environmental, Social and Governance (ESG) information in an "ESG report" prepared on an annual basis and accessible via the websites of the Hong Kong Stock Exchange or the respective listed companies. With reference to the latest ESG report of the selected company, critically discuss if the ESG report provides useful information to evaluate the environmental and social performance of the selected company.

(1) Environment

(2)Social

(3) Governance