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A corporate group or group of companies is a collection of parent and subsidiary corporations that function as a single economic entity through a common source of control. The concept of a group is frequently used in tax law, accounting and (less frequently) company law to attribute the rights and duties of one member of the group to another or the whole. If the corporations are engaged in entirely different businesses, the group is called a conglomerate. The forming of corporate groups usually involves consolidation via mergers and acquisitions, although the group concept focuses on the instances in which the merged and acquired corporate entities remain in existence rather than the instances in which they are dissolved by the parent. The group may be owned by a holding company which may have no actual operations. In Germany, where a sophisticated law of the "concern" has been developed, the law of corporate groups is a fundamental aspect of its corporate law. Many other European jurisdictions also have a similar approach, while Commonwealth countries and the United States adhere to a formalistic doctrine that refuses to "pierce the corporate veil": corporations are treated outside tax and accounting as wholly separate legal entities.

The interview process at Group O is similar to competitors. There is a common skills assessment which covers topics including but not limited to reading, writing, speaking, and basic math. Applicants must bring their resume with them to the interview. Some applicants go through a phone screening before progressing to an in person interview. Current employees have reported that it is important to show that you are capable of coping with stressful situations, working in a fast paced setting, have a flexible schedule, and collaborating with colleagues. Once through the application process, all new hires are required to go through a introductory training.