This document outlines Groupon's general strategic planning guidelines, including an analysis of its current situation and past performance, corporate governance, external environment, internal environment, and strategic factors. It examines Groupon's mission, objectives, strategies, and policies. It also evaluates Groupon's board of directors, top management, the natural, societal, and task environments it operates in, and its corporate structure, culture, and resources. The document aims to identify strategic issues and recommend strategies for Groupon.