Executive Summary 2 Introduction 2 Organizational Context 4 PESTLE Analysis 5 Horizontal Integration 6 Structure and Culture 7 Value Addition 7 Consideration of the L&D Budget 7 Analysis 8 Design 10 Delivery 12 Technology-Based Learning 12 Coaching/Mentoring 13 Evaluation 13 Kirkpatrick’s Four-Level Assessment 14 Return on Investment (ROI) 15 Return on Expectations (ROE) 15 Conclusion 16 Bibliography 17 Executive Summary In the wake of the emergent transformative market dynamics, the global high-end retail giant Macy’s