Saint Gobain is an industrial investment company comprising of about 1,416 merged Companies (Saint Gobain, 2011). The corporation is a global leader in manufacturing and supply of plastics, glass, ceramics, and cast iron goods. Saint Gobain has both processing and retail companies in over 54 countries in Asia, Europe, Latin America and North America (Saint Gobain, 2011). Saint Gobain’s Segments The corporation functions by use of five segments which include: high-performance materials, construction products, building distribution and flat glass and packaging. The company’s high performance materials segment is made up of abrasives, plastics and ceramics enterprises. Plastics and ceramics segment functions by use of four unlike enterprise lines which include: ceramics, grains and powders, plastics and crystals. Functioning in more than 26 nations, the abrasives company creates coated abrasives, super abrasives and bonded abrasives. This segment functions through its subsidiaries including Unicorn, Norton, Winte and Flexovit International. The reinforcement company distributes goods for the fortification of high performance through Saint Gobain Technical Fabrics and Saint Gobain Vetrotex, which offer reinforcement goods for manufacture processes and market appliance products. The construction products segment constitutes industrial mortars, pipes, insulation, exterior goods and gypsum businesses. Insulation tasks involve padding of floors, walls and roofs; metal framings and ceilings; acoustic and thermal insulation; and fire guard services. The insulation company sells its goods in the shape of rolls, loose wool, panels and shells by use of brands like Ecophon, Api, Isover, Gabelex, Eurocoustic and Plafometal (Saint Gobain, 2011). The pipe business deals with crafting and selling supple iron pipe structures. The gypsum business manufactures plaster, plasterboards and plaster goods as well as ceilings and insulation goods. The exterior goods business provides solutions to the peripheral of entity homes. It functions through CertainTeed Company. The industrial mortars dealing, through the Weber Company, provide tile adhesives, specialized mortars, siding coatings and insulation structure (Saint Gobain, 2011). Saint Gobain’s building distribution segment leads in supplying building materials in Europe. It has a network of more than 3,600 openings situated in 20 nations counting France, Germany, Netherlands, and the UK. The building distribution segment offers services to sectors in construction, home enhancement and refurbishment. The segment functions by use of its subsidiaries which include: Cedeo, La Plateforme du Batiment, Point. P Group, Point.P Spain, Dahl, Graham, KparK, Lapeyre la maison, Telhanorte, Jewson, Raab Karcher, and Aquamondo (Saint Gobain, 2011). The flat glass segment produces, processes, and sells glass goods. The main activities of this segment include: production of primary flat glass goods, processing and supplying glass to the building industry and automotive industry, and the manufacture of specialty glass like goods for domestic appliances, incombustible glass, nuclear safety glass and glass for electronic goods. The flat glass segment functions in more than 36 nations. It sells its goods through subsidiaries which include: Saint Gobain Glass Solutions, Saint Gobain Sekurit ,Saint Gobain Glass and Saint Gobain Specialties (Saint Gobain, 2011). The packaging segment deals with production of jars and glass bottles for the packaging. Saint Gobain’s packagi