Faculty & Research
Faculty & Research
21
Results
- September 26, 2024
- Harvard Business Review Digital Articles
A Better Way to Measure Social Impact
By: Robert S. Kaplan and Constance Spitzer
| All impact investors report the financial returns from their funds and investments, and many provide metrics on intended social outcomes, such as numbers of individuals served, or quality jobs created. But investors do not supply metrics about their impacts on... |
- July–August 2024
- Harvard Business Review
Disclosing Downstream Emissions
By: Robert S. Kaplan and Karthik Ramanna
| An increasing number of companies are using the E-liability carbon-accounting method as an important tool for tracking progress toward reducing global emissions in their supply chains. The system does not require formal accounting for downstream emissions—those... |
- May 2024
- Teaching Material
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain - Student Version
By: Shirley Lu and Robert S. Kaplan
- May 2024
- Teaching Material
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain - Instructor Version
By: Shirley Lu and Robert Kaplan
- 23 Apr 2024
- In Practice
Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now
by Rachel Layne
| What can companies and regulators do as climate predictions grow grimmer? They should measure impact, strengthen environmental institutions, and look to cities to lead, say Robert Kaplan, Shirley Lu, and Rosabeth Moss Kanter. |
- April 2024
- Teaching Material
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain
By: Shirley Lu and Robert S. Kaplan
| Teaching Note for HBS Case No. 123-076. |
- March 2024
- Accountability in a Sustainable World Quarterly
Establishing the Foundation for Carbon Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
| Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting... |
- 27 Feb 2024
- Cold Call Podcast
How Could Harvard Decarbonize Its Supply Chain?
Re: Robert S. Kaplan & Shirley Lu
| Harvard University aims to be fossil-fuel neutral by 2026 and totally free of fossil fuels by 2050. As part of this goal, the university is trying to decarbonize its supply chain and considers replacing cement with a low-carbon substitute called Pozzotive®, made with... |
- 2024
- Working Paper
Principles and Content for Downstream Emissions Disclosures
By: Robert S. Kaplan and Karthik Ramanna
| In a previous paper, we proposed the E-liability carbon accounting algorithm for companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders, however, want companies to also be accountable for downstream... |
- July–August 2023
- Harvard Business Review
Accounting for Carbon Offsets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
| Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be... |
- May 2023 (Revised June 2023)
- Case
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain
By: Shirley Lu and Robert S. Kaplan
| The case describes Harvard University’s consideration to decarbonize its supply chain by replacing cement with a low-carbon substitute called Pozzotive®. Developed and produced by Urban Mining Industries, Pozzotive® is a ground-glass material made with post-consumer... |
- May 2023
- NEJM Catalyst Innovations in Care Delivery
Decarbonizing Health Care: Engaging Leaders in Change
By: Vivian S. Lee, Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio and Robert S. Kaplan
| Health care leaders are often surprised to learn that their operations contribute significantly to a warming climate. In addition to their roles as responders to and victims of extreme weather events, health care organizations have an obligation to reduce their... |