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Publications

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    • Faculty Publications  (309)

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    • All HBS Web  (120,054)
      • Faculty Publications  (309)

      Serafeim, GeorgeRemove Serafeim, George →

      ← Page 5 of 309 Results →
      • 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
      Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Social Media; Technology Industry
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      Park, DG, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Interactive Media and Services Industry." Harvard Business School Working Paper, No. 21-134, June 2021.
      • May 2021
      • Supplement

      Valuing Employment Case Spreadsheet Supplement

      By: George Serafeim, Ethan Rouen and Katie Panella
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      Serafeim, George, Ethan Rouen, and Katie Panella. "Valuing Employment Case Spreadsheet Supplement." Harvard Business School Spreadsheet Supplement 121-091, May 2021.
      • May 2021
      • Supplement

      Valuing Employment Teaching Plan Spreadsheet Supplement

      By: George Serafeim, Ethan Rouen and Katie Panella
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      Serafeim, George, Ethan Rouen, and Katie Panella. "Valuing Employment Teaching Plan Spreadsheet Supplement." Harvard Business School Spreadsheet Supplement 121-092, May 2021.
      • 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
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      Rouen, Ethan, and George Serafeim. "Impact-Weighted Financial Accounts: A Paradigm Shift." CESifo Forum 22, no. 3 (May 2021): 20–25.
      • April 2021
      • Teaching Plan

      Valuing Employment

      By: George Serafeim and Ethan Rouen
      Teaching Plan for HBS Case No. 121-086. View Details
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      Serafeim, George, and Ethan Rouen. "Valuing Employment." Harvard Business School Teaching Plan 121-087, April 2021.
      • April 2021
      • Exercise

      Valuing Employment Exercise

      By: George Serafeim, Ethan Rouen and Katie Panella
      The Valuing Employment exercise can be used to show the importance of impact measurement in designing incentives and contracts. The exercise has two phases. In the first phase, participants play the role of managers at the State of Massachusetts Infrastructure... View Details
      Keywords: Bid Evaluation; Workforce; Impact Measurement; Bids and Bidding; Contracts; Design; Measurement and Metrics
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      Serafeim, George, Ethan Rouen, and Katie Panella. "Valuing Employment Exercise." Harvard Business School Exercise 121-086, April 2021.
      • 2021
      • Working Paper

      Science-Based Carbon Emissions Targets

      By: David Freiberg, Jody Grewal and George Serafeim
      We examine the effect of voluntarily adopting a standard for setting science-based carbon emissions targets on target difficulty and investments to achieve those targets. We find that firms with a track record of setting and achieving ambitious carbon targets are more... View Details
      Keywords: Target; Targeting; Target-setting; Target Efficiency; Management Control Systems; Management Accounting; Environment; Environmental And Social Sustainability; Climate Change; Environmental Management; Environmental Accounting; Environmental Sustainability; Management Analysis, Tools, and Techniques
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      Freiberg, David, Jody Grewal, and George Serafeim. "Science-Based Carbon Emissions Targets." Harvard Business School Working Paper, No. 21-108, March 2021.
      • Editorial

      Les questions sociétales et environnementales sont pressantes et les entreprises doivent se transformer si elles entendent rester compétitives: [Societal and Environmental Issues Are Urgent and Companies Must Transform if They Intend to Remain Competitive]

      By: Ethan Rouen, Georgios Serafeim and Ronald Cohen
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      Rouen, Ethan, Georgios Serafeim, and Ronald Cohen. "Les questions sociétales et environnementales sont pressantes et les entreprises doivent se transformer si elles entendent rester compétitives: [Societal and Environmental Issues Are Urgent and Companies Must Transform if They Intend to Remain Competitive]." Le Monde (April 13, 2021).
      • Spring 2021
      • Article

      Corporate Resilience and Response During COVID-19

      By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim and Hui (Stacie) Wang
      The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19... View Details
      Keywords: ESG; COVID-19; Coronavirus; Crisis Response Plans; Crisis; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Leadership & Corporate Accountability; Big Data; Machine Learning; Investor Behavior; Institutional Investors; Corporate Performance; Health Pandemics; Crisis Management; Corporate Social Responsibility and Impact; Human Capital; Supply Chain; Operations; Leadership; Corporate Accountability; Institutional Investing; Performance
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      Cheema-Fox, Alex, Bridget LaPerla, George Serafeim, and Hui (Stacie) Wang. "Corporate Resilience and Response During COVID-19." Journal of Applied Corporate Finance 33, no. 2 (Spring 2021): 24–40.
      • 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
      Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Telecommunications; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Telecommunications Industry
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      Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Telecommunications Industry." Harvard Business School Working Paper, No. 21-105, March 2021. (Revised May 2021.)
      • 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
      Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Water; Utilities; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Utilities Industry
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      Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Water Utilities Industry." Harvard Business School Working Paper, No. 21-104, March 2021.
      • March 2021
      • Supplement

      Facebook's Libra (B): The Privatization of Money?

      By: Marco Di Maggio, Ethan Rouen, George Serafeim and Amy Klopfenstein
      This case addresses the events that took place following the conclusion of the case “Facebook’s Libra (A): The Privatization of Money?” In October 2019, several months after the conclusion of the A case, multiple members of the Libra Association announced that they... View Details
      Keywords: Blockchain; Cryptocurrency; Accounting; Economics; Money; Governance; Governing and Advisory Boards; Policy; Governance Controls; Innovation and Invention; Innovation Strategy; Technological Innovation; Disruptive Innovation; Information Technology; Digital Platforms; Information Infrastructure; Technology Industry; Europe; Switzerland; United States; California
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      Di Maggio, Marco, Ethan Rouen, George Serafeim, and Amy Klopfenstein. "Facebook's Libra (B): The Privatization of Money?" Harvard Business School Supplement 121-055, March 2021.
      • January–February 2021
      • Article

      Cross‐firm Return Predictability and Accounting Quality

      By: Wen Chen, Mozaffar Khan, Leonid Kogan and George Serafeim
      We test the hypothesis that if poor accounting quality (AQ) is associated with poor investor understanding of firms’ revenue and cost structures, then poor AQ stocks likely respond more slowly than good AQ stocks to new non‐idiosyncratic information that affects both... View Details
      Keywords: Accounting Quality; Earnings Quality; Stock Returns; Investment Strategy; Accounting; Business Earnings; Quality; Investment Return; Investment; Strategy
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      Chen, Wen, Mozaffar Khan, Leonid Kogan, and George Serafeim. "Cross‐firm Return Predictability and Accounting Quality." Journal of Business Finance & Accounting 48, nos. 1-2 (January–February 2021): 70–101.
      • 2021
      • Working Paper

      Measuring Employment Impact: Applications and Cases

      By: Katie Panella and George Serafeim
      Applying the Impact-Weighted Accounts Initiative’s employment impact methodology on eight leading companies, we document wide variability in employment impacts as a percentage of salaries paid, ranging between 59 and 80 percent. We identify opportunities for... View Details
      Keywords: Impact Measurement; Employee Compensation; Accounting; Employees; Labor; Well-being; Diversity; Wages; Compensation and Benefits
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      Panella, Katie, and George Serafeim. "Measuring Employment Impact: Applications and Cases." Harvard Business School Working Paper, No. 21-082, January 2021. (Revised August 2021.)
      • Editorial

      Why ESG Funds Fail to Scale

      By: Gabriel Karageorgiou and George Serafeim
      You’ve seen the headlines about the growth in environmental, social, and governance funds. Many investment professionals might read these and believe that launching a new ESG investment firm or ESG offering will be an automatic success. Our analysis of the data shows... View Details
      Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Disclosure; ESG Disclosure Metrics; ESG Ratings; ESG Reporting; Investment Management; Investment Strategy; Investments; Investment Fund; Sustainability; Sustainable Finance; Sustainable Investing; Investment; Management; Strategy; Investment Portfolio; Finance; Growth and Development; Failure
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      Karageorgiou, Gabriel, and George Serafeim. "Why ESG Funds Fail to Scale." Institutional Investor (January 11, 2021).
      • 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
      Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Aviation; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Air Transportation; Air Transportation Industry
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      Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Airlines Industry." Harvard Business School Working Paper, No. 21-066, November 2020. (Revised February 2021.)
      • 2020
      • Working Paper

      Accounting for Product Impact in the Consumer Finance Industry

      By: George Serafeim and Katie Trinh
      We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor credit card providers within the consumer finance industry. We design a monetization methodology that allows us to calculate monetary impact estimates... View Details
      Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Consumer Finance; Financial Services; Financial Inclusion; Product; Product Design; Product Positioning; Society; Corporate Social Responsibility and Impact; Personal Finance; Credit Cards; Financial Services Industry
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      Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Consumer Finance Industry." Harvard Business School Working Paper, No. 21-061, November 2020. (Revised December 2020.)
      • 2021
      • Working Paper

      Accounting for Organizational Employment Impact

      By: David Freiberg, Katie Panella, George Serafeim and T. Robert Zochowski
      Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We... View Details
      Keywords: Impact-Weighted Accounts; IWAI; Employment Impact; Employment; Jobs and Positions; Quality; Measurement and Metrics; Analysis; Framework
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      Freiberg, David, Katie Panella, George Serafeim, and T. Robert Zochowski. "Accounting for Organizational Employment Impact." Harvard Business School Working Paper, No. 21-050, October 2020. (Revised August 2021.)
      • 2021
      • Working Paper

      Accounting for Product Impact in the Consumer-Packaged Foods Industry

      By: Amanda Rischbieth, 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 consumer-packaged goods industry. We design a methodology that allows us to calculate monetary impact estimates on customer... View Details
      Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Nutrition Database; Nutritional Information; CPG; Consumer Packaged Goods; IWAI; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Nutrition; Product; Safety; Consumer Products Industry
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      Rischbieth, Amanda, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Consumer-Packaged Foods Industry." Harvard Business School Working Paper, No. 21-051, October 2020. (Revised October 2021.)
      • 2020
      • Blog

      LinkedIn Articles: Our Impact on the Environment

      By: George Serafeim
      Keywords: Environmental Impact; Impact-Weighted Accounts; IWAI; Articles
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      Serafeim, George. "Our Impact on the Environment." LinkedIn Articles (blog). September 29, 2020. https://www.linkedin.com/pulse/our-impact-environment-george-serafeim/.
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