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- All HBS Web
(6,870)
- Faculty Publications (1,636)
- 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
Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Case 122-044, June 2022. (Revised August 2022.)
- 27 Jun 2022
- Lecture
The Power of Trust
By: Sandra J. Sucher
We were delighted to be joined by Professor Sandra Sucher of Harvard Business School, a leading researcher on management practice and the author of The Power of Trust, to explore the core elements underpinning trust in business and to talk about some real-world... View Details
Sucher, Sandra J. "The Power of Trust." Institute of Business Ethics (IBE), June 27, 2022.
- 2022
- Working Paper
Machine Learning Models for Prediction of Scope 3 Carbon Emissions
By: George Serafeim and Gladys Vélez Caicedo
For most organizations, the vast amount of carbon emissions occur in their supply chain and in the post-sale processing, usage, and end of life treatment of a product, collectively labelled scope 3 emissions. In this paper, we train machine learning algorithms on 15... View Details
Keywords: Carbon Emissions; Climate Change; Environment; Carbon Accounting; Machine Learning; Artificial Intelligence; Digital; Data Science; Environmental Sustainability; Environmental Management; Environmental Accounting
Serafeim, George, and Gladys Vélez Caicedo. "Machine Learning Models for Prediction of Scope 3 Carbon Emissions." Harvard Business School Working Paper, No. 22-080, June 2022.
- 2022
- Working Paper
Retail Investors’ Contrarian Behavior Around News, Attention, and the Momentum Effect
By: Cheng (Patrick) Luo, Enrichetta Ravina, Marco Sammon and Luis M. Viceira
Using a large panel of U.S. brokerage accounts trades and positions, we show that a large fraction of retail investors trade as contrarians after large earnings surprises, especially for loser stocks, and that such contrarian trading contributes to post earnings... View Details
Keywords: Retail Investors; Post Earnings Announcement Drift; Price Momentum; Behavioral Finance; Investment; Demographics
Luo, Cheng (Patrick), Enrichetta Ravina, Marco Sammon, and Luis M. Viceira. "Retail Investors’ Contrarian Behavior Around News, Attention, and the Momentum Effect." Working Paper, June 2022.
- 2022
- Working Paper
A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk
By: Drew Keller, Katie Panella and George Serafeim
Currently the accounting system records employee wages as an expense in the income statement. However, paying below living wages can expose an organization to reputational and operational risks. In this paper, we offer an alternative conceptualization of the issue of... View Details
Keywords: Accounting; Impact Accounting; Leverage; Wages; Compensation and Benefits; Business and Stakeholder Relations; Business and Government Relations; Social Issues; Human Capital
Keller, Drew, Katie Panella, and George Serafeim. "A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk." Harvard Business School Working Paper, No. 22-076, June 2022.
- June 2022 (Revised January 2025)
- Technical Note
Causal Inference
This note provides an overview of causal inference for an introductory data science course. First, the note discusses observational studies and confounding variables. Next the note describes how randomized experiments can be used to account for the effect of... View Details
Keywords: Causal Inference; Causality; Experiment; Experimental Design; Data Science; Analytics and Data Science
Bojinov, Iavor I., Michael Parzen, and Paul Hamilton. "Causal Inference." Harvard Business School Technical Note 622-111, June 2022. (Revised January 2025.)
- May 2022
- Supplement
Maestro Pizza (B): The Competition Awakens
By: Ramon Casadesus-Masanell and Fares Khrais
Maestro pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details
Keywords: Competitive Strategy; Competitive Advantage; Competition; Market Entry and Exit; Emerging Markets; Business Startups; Corporate Entrepreneurship; Product Positioning; Disruption; Disruptive Innovation; Advertising; Advertising Campaigns; Social Media; Forecasting and Prediction; Crisis Management; Growth and Development Strategy; Brands and Branding; Product Development; Production; Service Delivery; Business Growth and Maturation; Financial Statements; Cost Management; Analysis; Quality; Performance Consistency; Customer Satisfaction; Profit; Family Ownership; Food and Beverage Industry; Saudi Arabia; Middle East
Casadesus-Masanell, Ramon, and Fares Khrais. "Maestro Pizza (B): The Competition Awakens." Harvard Business School Supplement 722-400, May 2022.
- May 2022
- Supplement
Maestro Pizza (C): Taking the Fight Outside
By: Ramon Casadesus-Masanell and Fares Khrais
Maestro pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details
Keywords: Competitive Strategy; Competitive Advantage; Competition; Market Entry and Exit; Emerging Markets; Business Startups; Corporate Entrepreneurship; Product Positioning; Disruption; Disruptive Innovation; Advertising; Advertising Campaigns; Social Media; Forecasting and Prediction; Crisis Management; Growth and Development Strategy; Brands and Branding; Product Development; Production; Service Delivery; Business Growth and Maturation; Financial Statements; Cost Management; Analysis; Quality; Performance Consistency; Customer Satisfaction; Profit; Family Ownership; Food and Beverage Industry; Middle East; Saudi Arabia
Casadesus-Masanell, Ramon, and Fares Khrais. "Maestro Pizza (C): Taking the Fight Outside." Harvard Business School Supplement 722-401, May 2022.
- May 2022
- Case
Maestro Pizza: Coming in Hot!
By: Ramon Casadesus-Masanell and Fares Khrais
Maestro Pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details
Keywords: Competitive Strategy; Competitive Advantage; Competition; Market Entry and Exit; Emerging Markets; Business Startups; Corporate Entrepreneurship; Product Positioning; Disruption; Disruptive Innovation; Advertising; Advertising Campaigns; Social Media; Forecasting and Prediction; Crisis Management; Growth and Development Strategy; Brands and Branding; Product Development; Production; Service Delivery; Business Growth and Maturation; Financial Statements; Cost Management; Analysis; Quality; Performance Consistency; Customer Satisfaction; Profit; Family Ownership; Food and Beverage Industry; Middle East; Saudi Arabia
Casadesus-Masanell, Ramon, and Fares Khrais. "Maestro Pizza: Coming in Hot!" Harvard Business School Case 722-399, May 2022.
- May 2022
- Case
Timnit Gebru: 'SILENCED No More' on AI Bias and The Harms of Large Language Models
By: Tsedal Neeley and Stefani Ruper
Dr. Timnit Gebru—a leading artificial intelligence (AI) computer scientist and co-lead of Google’s Ethical AI team—was messaging with one of her colleagues when she saw the words: “Did you resign?? Megan sent an email saying that she accepted your resignation.” Heart... View Details
Neeley, Tsedal, and Stefani Ruper. "Timnit Gebru: 'SILENCED No More' on AI Bias and The Harms of Large Language Models." Harvard Business School Case 422-085, May 2022.
- May 2022
- Article
Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts
By: Shawn A. Cole, Benjamin Iverson and Peter Tufano
This paper studies the adoption and impact of prize-linked savings (PLS) accounts, which offer lottery-like payouts to individual account holders in lieu of interest. Using microlevel data from a bank in South Africa, we show that PLS is attractive to a broad group of... View Details
Keywords: Household Finance; Banking; Savings; Prize-linked Savings; Lottery; Household; Personal Finance; Saving; Banks and Banking
Cole, Shawn A., Benjamin Iverson, and Peter Tufano. "Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts." Management Science 68, no. 5 (May 2022): 3282–3308.
- Article
Present Bias Causes and Then Dissipates Auto-enrollment Savings Effects
By: John Beshears, James J. Choi, David Laibson and Peter Maxted
Present bias causes procrastination, which leads households to stick with auto-enrollment defaults. However, present bias also engenders overconsumption. Separation from each employer generates a rollover of 401(k) balances to an individual retirement account (IRA)... View Details
Keywords: Present Bias; Procrastination; Personal Finance; Decision Making; Social Psychology; Retirement
Beshears, John, James J. Choi, David Laibson, and Peter Maxted. "Present Bias Causes and Then Dissipates Auto-enrollment Savings Effects." AEA Papers and Proceedings 112 (May 2022): 136–141.
- May 2022
- Article
Variance Analysis: New Insights from Health Care Applications
By: Robert S. Kaplan and Susanna Gallani
We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details
Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry
Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36.
- April 2022
- Teaching Note
Banorte Móvil: Data-Driven Mobile Growth
By: Ayelet Israeli and Carla Larangeira
In mid-2019, Carlos Hank was deliberating over the results for Banorte Móvil—the mobile application for Banorte, Mexico’s most profitable and second-largest financial institution. Hank, who had been appointed as Banorte´s Chairman of the Board in January 2015, had... View Details
- April 2022
- Teaching Note
Gender Equality in Business: 100 Years of Progress?
By: Boris Groysberg and Colleen Ammerman
Teaching Note for HBS Case No. 422-066, "Gender Equality in Business: 100 Years of Progress?" The case traces the history of women in management from the early 20th to early 21st century through analysis of Harvard Business Review's coverage of women and gender. The... View Details
- April 2022
- Case
Gender Equality in Business: 100 Years of Progress?
By: Boris Groysberg and Colleen Ammerman
"Gender Equality in Business: 100 Years of Progress?" traces the history of women in management from the early 20th to early 21st century through analysis of Harvard Business Review's coverage of women and gender. The case identifies six distinct phases in the... View Details
Keywords: History; Business History; Gender; Management; Employees; Leadership; Organizational Change and Adaptation; Work-Life Balance; Prejudice and Bias; Social Issues; Diversity; Equity; United States
Groysberg, Boris, and Colleen Ammerman. "Gender Equality in Business: 100 Years of Progress?" Harvard Business School Case 422-066, April 2022.
- 2022
- Working Paper
An Anatomy of Performance Monitoring
By: Achyuta Adhvaryu, Anant Nyshadham and Jorge Tamayo
Performance monitoring is a mainstay management tool in most organizations. Yet we still know little about whether—and why—better monitoring yields better performance in practice. To shed light on these questions, we study the introduction of a performance monitoring... View Details
Keywords: Performance Monitoring; Worker Skills; Skill Depreciation; Managerial Inattention; On-the-job Training; Productivity; Multitasking; Quick Serve Restaurants; Performance Evaluation; Employees; Competency and Skills; Training; Performance Productivity; Management; Information Technology; Food and Beverage Industry; Puerto Rico
Adhvaryu, Achyuta, Anant Nyshadham, and Jorge Tamayo. "An Anatomy of Performance Monitoring." Harvard Business School Working Paper, No. 22-066, March 2022. (R&R Journal of Political Economy.)
- April 2022 (Revised August 2022)
- Case
Conflicts of Interest at Uptown Bank
By: Jonas Heese
In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s... View Details
Keywords: Whistleblower; Whistleblowing; Mutual Funds; Conflicts Of Interest; Decision Making; Decisions; Judgments; Ethics; Moral Sensibility; Values and Beliefs; Finance; Financial Institutions; Banks and Banking; Financial Management; Investment; Investment Funds; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Policy; Law; Legal Liability; Social Psychology; Motivation and Incentives; Perception; Perspective; Trust; Financial Services Industry; North and Central America; United States
Heese, Jonas. "Conflicts of Interest at Uptown Bank." Harvard Business School Case 122-022, April 2022. (Revised August 2022.)
- April 2022
- Supplement
MicroStrategy: Accounting for Cryptocurrency (B)
By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency (B)." Harvard Business School Supplement 122-079, April 2022.
- Article
We Need Better Carbon Accounting. Here's How to Get There.
By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).