ESG Disclosure Metrics - Publications - Faculty & Research - Harvard Business School

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21 Jul 2021
Research & Ideas

What Does an ESG Score Really Say About a Company?

Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details

Keywords: by Kristen Senz

October 2022
Case

Sustainable Finance at Itau BBA

By: George Serafeim, Maria Loumioti and Benjamin Maletta

As of August 2022, the Itau BBA had structured dozens of sustainability linked bonds, which made future interest payments a function of the borrower meeting a target for a sustainability metric, and had solidified its reputation as a pioneer of sustainable finance in... View Details

Keywords: Sustainable Finance; Corporate Social Responsibility; Environmental Sustainability; Growth Strategy; Debt Contracting; Performance Metrics; Risk Assessment; ESG (Environmental, Social, Governance) Performance; Financial Instruments; Risk Management; Debt Securities; Measurement and Metrics; Banking Industry; Pulp and Paper Industry; Latin America

10 Jun 2021
Blog Post

Managing Sustainable Advantage with Key ESG Cofounders, Anne-Marie Schoonbeek and Heleen van Poecke

trends emerging. “Most companies I worked with received an increasing amount of inbound questions for greater disclosure on their ESG performance from their lenders, shareholders and regulators, but were... View Details

September – October 2011
Article

The Rise and Consequences of Corporate Sustainability Reporting

By: Ioannis Ioannou and George Serafeim

For many decades the cornerstone of corporate reporting has been financial information that is presented in a company's annual, semi-annual, and quarterly reports. These comprehensive financial reports—required by law for public companies in most countries... View Details

Keywords: Sustainability; ESG Reporting; Governing Rules, Regulations, and Reforms; Annual Reports; Operations; Strategy; Business and Shareholder Relations; Business and Stakeholder Relations; Performance; Business Model; Corporate Social Responsibility and Impact; Corporate Disclosure

08 Jul 2021
Blog Post

Managing Sustainable Advantage with Key ESG Co-Founders, Anne-Marie Schoonbeek and Heleen van Poecke

noticed trends emerging. “Most companies I worked with received an increasing amount of inbound questions for greater disclosure on their ESG performance from their lenders, shareholders and regulators, but... View Details

Keywords: Entrepreneurship; Technology

December 2011 (Revised May 2015)
Case

Aviva Investors

By: George Serafeim

The Aviva Investors case describes the challenge of integrating sustainability considerations into the strategy and business practices of companies and into the decision making process of the investment community. Steve Waygood, Chief Responsible Investment Officer at... View Details

Keywords: Investing; Investment Management; Shareholder Activism; Disclosure; Stock Exchanges; Sustainability; Sustainable Development; Sustainability Reporting; ESG; ESG (Environmental, Social, Governance) Performance; Social Impact; Activism; Investment; Management; Business and Shareholder Relations; Environmental Sustainability; United Kingdom

2019
Chapter

The Consequences of Mandatory Corporate Sustainability Reporting

By: Ioannis Ioannou and George Serafeim

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and... View Details

October 2018 (Revised September 2022)
Case

Stock-Based Compensation at Twitter

By: Jonas Heese, Zeya Yang and Mike Young

Olivia Nash, an analyst at leading hedge fund BlueShark Capital Management, had just finished listening to the hour-long earnings call for Twitter’s Q4 2017 results. Was Twitter doing well? That depended on which numbers she chose to believe. According to Generally... View Details

Keywords: Twitter; Non-GAAP Disclosure; Stock-based Compensation; Earnings Management; Corporate Disclosure; Compensation and Benefits; Stocks; Measurement and Metrics

Article

Corporate Social Responsibility and Access to Finance

By: Beiting Cheng, Ioannis Ioannou and George Serafeim

In this paper, we investigate whether superior performance on corporate social responsibility (CSR) strategies leads to better access to finance. We hypothesize that better access to finance can be attributed to a) reduced agency costs due to enhanced stakeholder... View Details

Keywords: Corporate Social Responsibility; Sustainability; Capital Constraints; ESG (Environmental, Social, Governance) Performance; Stakeholder Engagement; Disclosure; Corporate Disclosure; Corporate Social Responsibility and Impact; Environmental Sustainability; Capital

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June 2022 (Revised August 2022)
Case

Sustainability Reporting at Dollar Tree, Inc.

By: Suraj Srinivasan and Li-Kuan Ni

The cases discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the and shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from a renowned shareholder advocacy... View Details

Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia

July 2021
Article

Material Sustainability Information and Stock Price Informativeness

By: Jody Grewal, Clarissa Hauptmann and George Serafeim

As part of the SEC’s revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social, and governance (ESG) data. However, progress is contingent on collecting evidence regarding which... View Details

Keywords: Voluntary Disclosure; Accounting Standards; Sustainability; Nonfinancial Information; Corporate Social Responsibility; Stock Price Informativeness; Synchronicity; Environmental Sustainability; Corporate Disclosure; Corporate Accountability; Stocks; Price; Corporate Social Responsibility and Impact; Accounting; Standards

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March 2023
Teaching Note

Sustainability Reporting at Dollar Tree, Inc.

By: Suraj Srinivasan and Li-Kuan Ni

Teaching Note for HBS Case No. 122-044. The case discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from... View Details

Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia

13 Jan 2023
Research & Ideas

Are Companies Actually Greener—or Are They All Talk?

Most companies now account for social good in their financial reports in some way, but with regulation scattershot and evolving, it’s complicated for investors to assess so-called ESG reports. The disclosures, known as Environmental, Social, and Governance reports,... View Details

Keywords: by Rachel Layne

2021
Working Paper

Accounting for Workforce Impact at Scale

By: Adel Fadhel, Katie Panella, Ethan Rouen and George Serafeim

Using new data on workforce composition and wages, we systematically measure the employment impact at U.S. firms from 2008 to 2020, including 2,682 unique firms and 22,322 firm-year observations. We document significant variation across industries and firms within each... View Details

Keywords: Impact Accounting; ESG; Employee Turnover; Wages; Employment; Measurement and Metrics; Human Capital; Diversity; United States

2021
Working Paper

Accounting for Product Impact in the Airlines Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the airlines industry. We design a monetization methodology that allows us to calculate monetary impact estimates of fare... View Details

2021
Working Paper

Accounting for Product Impact in the Water Utilities Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the water utilities industry. We design a monetization methodology that allows us to calculate monetary impact estimates of water... View Details

2021
Working Paper

Accounting for Product Impact in the Interactive Media and Services Industry

By: DG Park, George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the interactive media and services industry. We design a monetization methodology that allows us to calculate monetary impact... View Details

2021
Working Paper

Accounting for Product Impact in the Telecommunications Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the telecommunications industry. We design a monetization methodology that allows us to calculate monetary impact estimates of network... View Details

Article

Impact-Weighted Financial Accounts: A Paradigm Shift

By: Ethan Rouen and George Serafeim

The last decade has seen an exponential increase in corporate sustainability activities and efforts by investors to use these activities in their portfolio formation, valuation, and stewardship activities. This paper explains the need for a uniform strategy to measure... View Details

Keywords: Impact-Weighted Accounts; ESG (Environmental, Social, Governance) Performance; Corporate Social Responsibility and Impact; Measurement and Metrics; Standards

17 Nov 2021
News

Bank of America’s CEO Has a Message for Governments on Carbon Markets: ‘Give Us a Price’

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