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    George Serafeim

    George Serafeim is the Charles M. Williams Professor of Business Administration at Harvard Business School. He co-leads a Lab, within Harvard's Digital, Data, Design Institute, that focuses on organizational transformation through major shifts, including those... View Details

    Keywords: asset management; insurance industry; automobiles; industrial goods; fashion; food; green technology
    • 12 Nov 2001
    • Research & Ideas

    Facing the New World Order

    report are included.) Harvard's John W. McArthur, of the Center for International Development, also contributed to the study. Peter Cornelius, Director of the Global Competitiveness Program at the World... View Details
    Keywords: by Staff
    • 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
    • 01 May 2006
    • Research & Ideas

    What Companies Lose from Forced Disclosure

    Increased financial disclosure standards on such issues as executive compensation should provide more useful information for investors, policy makers, and regulators. But do the companies themselves benefit?... View Details
    Keywords: by Ann Cullen; Financial Services

      Robert C. Merton

      Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

      Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

      Keywords: financial services; financial services; financial services; financial services; financial services; financial services
      • September 1976
      • Case

      Del Norte Paper Co. (B)

      By: William A. Sahlman
      Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details
      Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States
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      • Teaching Interest

      Overview

      By: Aiyesha Dey
      Financial Reporting and Control
      Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability... View Details
      • 14 Dec 2015
      • News

      How Accounting Can Help Build a Sustainable Economy

      • 01 Jan 2015
      • Working Paper Summaries

      Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

      Keywords: by Abigail M. Allen & Reining Petacchi
      • Research Summary

      Overview

      By: Robert S. Kaplan
      Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
      • October 2021 (Revised December 2021)
      • Case

      Customer-Centric Design with Artificial Intelligence: Commonwealth Bank

      By: Karim R. Lakhani, Yael Grushka-Cockayne, Jin Hyun Paik and Steven Randazzo
      As Commonwealth Bank (CommBank) CEO Matt Comyn delivered the full financial year results in August 2021 over videoconference, it took less than two minutes for him to make his first mention of the organization's Customer Engagement Engine (CEE), the AI-driven customer... View Details
      Keywords: Artificial Intelligence; Customer-centricity; Banks and Banking; Customer Focus and Relationships; Technological Innovation; Transformation; Organizational Change and Adaptation; Performance; AI and Machine Learning; Financial Services Industry; Australia
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      • June 2020 (Revised February 2021)
      • Case

      Accounting for Leases at American Airlines (A)

      By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
      In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
      Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North and Central America; United States
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        Robert S. Kaplan

        Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details

        Keywords: health care; nonprofit industry
        • November 1986 (Revised December 1998)
        • Case

        Disctech, Inc.

        Describes a company that had problems of fraudulent financial reporting. Provides an opportunity to discuss the roles of top management, financial management, internal and external auditors, and the audit committee of the board of directors in such circumstances. The... View Details
        Keywords: Crime and Corruption; Financial Reporting
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        • Article

        ESG Integration in Investment Management: Myths and Realities

        By: Sakis Kotsantonis, Christopher Pinney and George Serafeim
        The authors’ aim in this article is to set the record straight on the financial performance of sustainable investing while also correcting a number of other widespread misconceptions about this rapidly growing set of principles and methods. Myth Number 1:... View Details
        Keywords: ESG; Sustainability; Investment Management; Finance; Corporate Social Responsibility; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Investment; Environmental Sustainability; Corporate Governance
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        • April 2023 (Revised July 2023)
        • Case

        Fermenting Accounting Problems at Vermont Kombucha Corp.

        By: Tatiana Sandino and Marshal Herrmann
        Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
        Keywords: Going Public; Business Model; Financial Reporting; Ethics; Corporate Governance; Stock Shares; Food and Beverage Industry
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        • June 2010 (Revised August 2010)
        • Case

        State Grid: Corporate Social Responsibility

        By: Christopher Marquis, Nancy Dai, Dongning Yang and Hong Wu
        In October 2009, State Grid, the largest utility company in the world, and a pioneer and leader in CSR practices in China, was planning its 2009 CSR Report and long-term CSR implementation. Some of the specific challenges faced at the time include: How could the... View Details
        Keywords: Corporate Social Responsibility and Impact; Management Systems; Business and Stakeholder Relations; Corporate Accountability; Behavior; Change Management; Global Range; Employees; Utilities Industry; China
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        • September 2004
        • Case

        Valhalla Partners Due Diligence

        By: William A. Sahlman and Dan Heath
        The Valhalla Partners venture capitial firm introduced a new approach to the due-diligence process. An internal due-diligence report analyzes Telco Exchange, a startup company in the IT software space. An extended excerpt examines the trade-offs involved in the new... View Details
        Keywords: Communication Technology; Risk Management; Venture Capital; Business Plan; Corporate Entrepreneurship; Investment; Mobile and Wireless Technology; Corporate Finance; Financial Services Industry; Financial Services Industry
        Related
        • 12 Apr 2011
        • First Look

        First Look: April 12

        presence for the chain. Should Verdera help his rival? What are the risks and benefits for Todovino? Purchase this case:http://cb.hbsp.harvard.edu/cb/product/111071-PDF-ENG The IASB at a Crossroads: The Future of International View Details
        Keywords: Sean Silverthorne
        • 02 Aug 2004
        • What Do You Think?

        For Greater Transparency, Is Section 404 an Effective Response?

        Internal Controls." It requires, among other things, that selected managers be responsible for "establishing and maintaining an adequate internal control structure and procedures for View Details
        Keywords: by James Heskett