Divestment
3articles
November 2026
3 articles on this page
Corporate finance14 min readLeaving a market: what Target Canada and Uber show about fixed costs
For an owner or CFO deciding whether to close a branch, a city or a country. Target's filings show a market whose sales could not carry its fixed costs; Uber's show an exit that kept a stake. The post separates what leaving costs from what it does not destroy.
Strategy & leadership10 min readØrsted's green shift: its own story against an outside report
For managers and owners who receive case studies and capability decks written by the company itself. This post sets Ørsted's white paper beside an IEEFA report (2021) to see which figures are checked, which disagree, and gives a table for reading such stories.
Corporate finance10 min readUnilever and ice cream: the BCG matrix as a capital tool, not a verdict
For a finance director or owner of a multi-line group deciding where the next dong of capital goes. The BCG matrix ranks units by market growth and relative share to allocate cash, but it cannot explain why Unilever separated its ice cream.