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Show Results For
- All HBS Web
(390)
- News (65)
- Research (283)
- Multimedia (4)
- Faculty Publications (145)
- 18 Jun 2019
- News
How to Scandal-Proof Your Company
- 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
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.)
- 01 Mar 2016
- News
Crime Doesn’t Pay, Says Harvard Bribery Study
- Web
HBS Alumni Conference: Accelerating Climate Solutions - Alumni
cross-sector coalitions (but are too often missing). PART 2: SCALING ACCOUNTABILITY AND IMPACT 2:45 p.m. Plenary Sessions Driving Climate Performance through Accountability and Governance Faculty Moderator:... View Details
- 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
Rouen, Ethan, and George Serafeim. "Impact-Weighted Financial Accounts: A Paradigm Shift." CESifo Forum 22, no. 3 (May 2021): 20–25.
- 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
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.)
- April 29, 2014
- Column
Corporate Reporting in the Big Data Era
By: George Serafeim
Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and... View Details
Keywords: Integrated Reporting; Big Data; Corporate Reporting; Sustainability; Corporate Social Responsibility; Corporate Governance; Accounting; Reporting; Organizational Change and Adaptation; Corporate Accountability; Analytics and Data Science; Information Technology; Communication; Financial Reporting; Business and Shareholder Relations
Serafeim, George. "Corporate Reporting in the Big Data Era." IIRC Blog (April 29, 2014).
- Web
Finance - Faculty & Research
mechanism that amplifies interest rate volatility. I find strong support for these predictions in the time series of US government bond returns. 2014 Working Paper Financial Repression in the European Sovereign Debt Crisis By: Bo Becker View Details
- 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
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.)
- May 2020
- Article
Tackling Climate Change Requires Organizational Purpose
By: Rebecca Henderson and George Serafeim
Unchecked climate change presents a profound threat to economic growth and political stability but despite widespread public concern about the issue, global emissions of greenhouse gases have not declined. Indeed current “business as usual” predictions imply that... View Details
Keywords: Corporate Purpose; Purpose; Sustainability; Environment; Climate Change; Organizations; Mission and Purpose; Environmental Sustainability; Strategy; Leadership
Henderson, Rebecca, and George Serafeim. "Tackling Climate Change Requires Organizational Purpose." AEA Papers and Proceedings 110 (May 2020): 177–180.
- 01 May 2013
- News
The Performance Frontier: Innovating for a Sustainable Strategy
- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
- 05 Nov 2014
- News
Divestment Alone Won’t Beat Climate Change
- February 2023
- Article
Climate Solutions Investments
By: Alex Cheema-Fox, George Serafeim and Hui (Stacie) Wang
An increasing number of companies are providing products and services that help reduce carbon emissions in the economy. We develop a methodology to identify those companies and create a sample of publicly listed climate solutions companies allowing us to study their... View Details
Keywords: Decarbonization; Climate Finance; Climate Impact; Climate Risk; Environment; Sustainability; Carbon Emissions; Electric Vehicles; Energy; Renewables; Climate Change; Corporate Social Responsibility and Impact; Environmental Sustainability; Emerging Markets; Investment Portfolio
Cheema-Fox, Alex, George Serafeim, and Hui (Stacie) Wang. "Climate Solutions Investments." Journal of Portfolio Management 49, no. 3 (February 2023): 72–96.
- Web
Social Enterprise - Faculty & Research
Beiting Cheng, Ioannis Ioannou and George Serafeim In this paper, we investigate whether superior performance on corporate social responsibility (CSR) strategies leads to... View Details
- 03 Sep 2020
- News
Social-Impact Efforts That Create Real Value
- 25 Feb 2014
- First Look
First Look: February 25
Corporate Performance By: Brochet, Francois, Maria Loumioti, and George Serafeim Abstract—Using conference call transcripts to measure the time horizon that senior executives... View Details
Keywords: Sean Silverthorne
- 22 May 2012
- First Look
First Look: May 22
Ioannou, and George Serafeim Abstract We investigate the effect of a corporate culture of sustainability on multiple facets of corporate behavior View Details
Keywords: Sean Silverthorne
- Article
Market Interest in Nonfinancial Information
By: R. G. Eccles, Michael P. Krzus and George Serafeim
Market interest in nonfinancial (e.g., Environmental, Social, and Governance [ESG]) information, including data produced by the Carbon Disclosure Project (CDP), is growing. Using data from Bloomberg we analyze this interest from a variety of different perspectives, and... View Details
Keywords: Markets; Analytics and Data Science; Perspective; Environmental Sustainability; Social Issues; Corporate Disclosure; Projects; Interests
Eccles, R. G., Michael P. Krzus, and George Serafeim. "Market Interest in Nonfinancial Information." Journal of Applied Corporate Finance 23, no. 4 (Fall 2011): 113–127.