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  • All HBS Web  (1,727)
    • People  (1)
    • News  (236)
    • Research  (1,313)
    • Events  (4)
    • Multimedia  (4)
  • Faculty Publications  (662)
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  • 02 Jan 2024
  • What Do You Think?

Do Boomerang CEOs Get a Bad Rap?

(AdobeStock/Vincent) The return of Robert Iger as CEO of Walt Disney followed by a poorer-than-expected company performance has rekindled the debate about whether the decision to bring back formerly successful CEOs to revitalize an... View Details
Keywords: by James Heskett
  • May 2011
  • Article

The Growing Power of Non-financial Reports

By: Ioannis Ioannou and George Serafeim
We are exploring the value of forcing corporations to issue sustainability reports, which provide information about corporate performance in terms of social, environmental and governance issues. In a breakthrough study they asked, what is the effect of mandatory... View Details
Keywords: Value; Reports; Performance; Management Practices and Processes; Globalization; Power and Influence; Natural Environment; Governance; Social Issues
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Ioannou, Ioannis, and George Serafeim. "The Growing Power of Non-financial Reports." Business Strategy Review (May 2011).
  • February 2015 (Revised September 2017)
  • Supplement

Omar Selim: Building a Values-Based Asset Management Firm (B)

By: George Serafeim, Rebecca Henderson and Shannon Gombos
The case describes the decision of Omar Selim to set up Arabesque as an independent organization and how he organized Arabesque to use both financial and environmental, social and governance (ESG) data in order to deliver performance for its clients. View Details
Keywords: Social Entrepreneurship; Investing; Investment Management; ESG; Sustainability; Investment Banking; Leadership; Leadership & Corporate Accountability; Leadership Style; Business Model; Asset Management; Business Startups; Social Enterprise
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Serafeim, George, Rebecca Henderson, and Shannon Gombos. "Omar Selim: Building a Values-Based Asset Management Firm (B)." Harvard Business School Supplement 115-035, February 2015. (Revised September 2017.)
  • Summer 2025
  • Article

Are ESG Improvements Recognized? Perspectives from the Public Sentiments

By: Shaolong Wu
While Environment, Social, and Governance (ESG) increasingly guides investment management and corporate agendas nowadays, public reactions to firms' ESG performance remain under-studied. This paper fills this gap by investigating whether the public picks up firms' ESG... View Details
Keywords: Corporate Social Responsibility and Impact; Public Opinion; Environmental Sustainability; Corporate Governance; Investment
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Wu, Shaolong. "Are ESG Improvements Recognized? Perspectives from the Public Sentiments." Journal of Impact and ESG Investing 5, no. 4 (Summer 2025): 24–51.
  • 09 Mar 2021
  • Working Paper Summaries

Stock Price Reactions to ESG News: The Role of ESG Ratings and Disagreement

Keywords: by George Serafeim and Aaron Yoon; Financial Services
  • October 2020 (Revised November 2020)
  • Case

Digging for Gold: Paulson & Co.'s Activism in the Gold Sector

By: Suraj Srinivasan and Jonah S. Goldberg
The case describes the efforts of hedge fund Paulson & Co to influence corporate governance and improve performance in the gold industry. In an innovative move, the hedge fund led the creation of the Shareholder Gold Council, a consortium of large investors in gold... View Details
Keywords: Board Of Directors; Hedge Funds; Shareholder Activism; Gold; Corporate Governance; Governing and Advisory Boards; Investment Funds; Investment Activism; Performance Improvement; Corporate Accountability; Mining Industry; Canada; United States
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Srinivasan, Suraj, and Jonah S. Goldberg. "Digging for Gold: Paulson & Co.'s Activism in the Gold Sector." Harvard Business School Case 121-021, October 2020. (Revised November 2020.)
  • 2022
  • Article

Which Corporate ESG News Does the Market React To?

By: George Serafeim and Aaron Yoon
Using a dataset that classifies firm-level ESG news as positive and negative, we examine how stock prices react to different types of ESG news. We analyze 111,020 firm-day observations for 3,126 companies and find that prices react only to issues identified as... View Details
Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Capital; Environment; Sustainability; CSR; Stock Price; Stock Market Expectations; Materiality; Market Reaction; Environmental Sustainability; Governance; Social Issues; Performance; News
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Serafeim, George, and Aaron Yoon. "Which Corporate ESG News Does the Market React To?" Financial Analysts Journal 78, no. 1 (2022): 59–78.
  • 23 May 2011
  • News

Corporate Sustainability Reporting: It's Effective

  • 22 Feb 2012
  • News

Avon Board Said to Debate Firing Jung Before Keeping as Chairman

  • April 2004 (Revised September 2007)
  • Case

Accounting Fraud at WorldCom

By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits
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Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
  • 01 Jul 2013
  • News

Directions for Directors

    V.G. Narayanan

    Professor Narayanan is the Thomas D. Casserly, Jr. Professor of Business Administration, and Senior Associate Dean of Executive Education and HBS Online. His research focuses on management accounting with an interest in performance evaluation and incentives... View Details

    Keywords: accounting industry; banking; service industry; telecommunications; health care
    • 2011
    • Working Paper

    Leviathan as a Minority Shareholder: A Study of Equity Purchases by the Brazilian National Development Bank (BNDES), 1995-2003

    By: Sergio G. Lazzarini and Aldo Musacchio
    There is a growing literature comparing the performance of private vs. state-owned companies. Yet, there is little work examining the effects of having the government as a minority shareholder of private companies. We conduct such a study using data for 296 publicly... View Details
    Keywords: Investment; Ownership Stake; State Ownership; Private Ownership; Performance Evaluation; Business and Government Relations; Business and Shareholder Relations; Banking Industry; Brazil
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    Lazzarini, Sergio G., and Aldo Musacchio. "Leviathan as a Minority Shareholder: A Study of Equity Purchases by the Brazilian National Development Bank (BNDES), 1995-2003." Harvard Business School Working Paper, No. 11-073, January 2011. (**Winner of the Prize for the Best Paper Presented at the Strategic Management Society Special Conference, Rio de Janeiro, 2011.)
    • 2016
    • Working Paper

    What Factors Drive Director Perceptions of Their Board's Effectiveness?

    By: Boris Groysberg, Paul M. Healy and Richard Ellis Crum
    We use a survey of directors to collect data on their ratings of board effectiveness as well as board internal dynamics and key processes. Controlling for many of the governance metrics examined by prior research, we find that directors’ ratings of their boards’... View Details
    Keywords: Board Of Directors; Corporate Governance; Performance Effectiveness; Perception; Risk Management
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    Groysberg, Boris, Paul M. Healy, and Richard Ellis Crum. "What Factors Drive Director Perceptions of Their Board's Effectiveness?" Working Paper, February 2016.
    • 28 Sep 2009
    • Research & Ideas

    Improving Accountability at the World Bank

    public participation, supported by improved staff incentives and performance appraisals. Systematically incorporate public participation in decision-making at each stage of its project/policy cycles. Improve the transparency of its View Details
    Keywords: by Alnoor Ebrahim
    • 19 Jul 2006
    • Research & Ideas

    Political Turmoil and Mexico’s Economy

    What happens to a country's economy when its government is politically unstable, such as has been the case historically in Mexico? Can business get done under a strong-arm dictatorship, or when a government... View Details
    Keywords: by Julia Hanna
    • October 2004 (Revised January 2006)
    • Tutorial

    Introduction to Responsibility Accounting Systems

    By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
    Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details
    Keywords: Business or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets and Budgeting; Planning
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    "Introduction to Responsibility Accounting Systems." Harvard Business School Tutorial 105-703, October 2004. (Revised January 2006.)
    • January 2002 (Revised July 2004)
    • Case

    Renationalization of Railtrack?

    Railtrack faces bankruptcy five years after its privatization. Railtrack's performance deteriorated since its privatization in 1996, exhibited by its weakening financial health, unsatisfactory services, poor safety record, and mismanaged investment program. In October... View Details
    Keywords: Rail Transportation; Privatization; Insolvency and Bankruptcy; State Ownership; Rail Industry; United Kingdom
    Citation
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    Dyck, Alexander, and Irina L. Christov. "Renationalization of Railtrack?" Harvard Business School Case 702-032, January 2002. (Revised July 2004.)
    • 07 Feb 2018
    • Video

    Material Sustainability Information and Stock Price Informativeness

      Suraj Srinivasan

      Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the View Details

      Keywords: accounting industry; financial services
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