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  • November 2017
  • Technical Note

21st Century Populism

By: George Serafeim and David Freiberg
While the first decade of the 21st century saw a massive financial crisis that led to significant economic downturn, the second decade saw the rise of political leaders, who built their support upon a political message that championed the common person against the... View Details
Keywords: Populism; Market Efficiency; Market Liberalization; Political Influence; Political Instability; Capital Controls; Partnerships; Coalition; Inequality; Role Of Business In Society; Government Intervention In The Markets; Labor Market; Equality and Inequality; Financial Markets; Social Issues; Immigration; Financial Crisis; Capital Markets; Business and Government Relations
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  • 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
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  • 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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  • 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
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  • November 29, 2011
  • Article

The Role of The Board in Creating a Sustainable Strategy

By: Robert G. Eccles, Ioannis Ioannou and George Serafeim
While conceptually elegant, the belief that a corporation's role is to maximize value for shareholders is under increasing challenge as society's expectations for companies change. An equally elegant new concept that takes account of these dual pressures has yet to... View Details
Keywords: Value Creation; Business and Stakeholder Relations; Corporate Strategy; Business and Shareholder Relations; Corporate Social Responsibility and Impact; Performance Expectations; Governing and Advisory Boards; Management Practices and Processes; Decisions; Risk and Uncertainty; Cost vs Benefits; Information
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  • 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
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  • 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
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  • Web

Entrepreneurial Management Curriculum - Faculty & Research

Management and General Management) George Serafeim Spring 2025 Q3Q4 3.0 Road to the White House 2024, a Private Sector Perspective on Presidential Politics Robert F. White Fall... View Details
  • 29 Mar 2011
  • First Look

First Look: March 29

co-fragility predicts cross-stock return comovement. Read the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1490734 Sustainability and Capital Markets: How Firms Can Manage the Crucial Link Authors:Ioannis View Details
Keywords: Sean Silverthorne
  • 12 Jul 2016
  • News

The Fastest-Growing Cause for Shareholders Is Sustainability

  • 01 May 2018
  • News

Elon Musk’s Unusual Compensation Plan Isn’t Really About Compensation at All

  • 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
  • Web

General Management Curriculum - Faculty & Research

Change Rebecca Henderson Spring 2025 Q3Q4 3.0 Risks, Opportunities, And Investments In The Era Of Climate Change (ROICC) (also listed under Accounting & Management and Entrepreneurial Management) View Details
  • 17 Feb 2012
  • News

Saints Beat Sinners for Sustainable Investing: Stock Chart

  • 03 Sep 2020
  • News

Social-Impact Efforts That Create Real Value

  • 12 Oct 2011
  • First Look

First Look: October 12

the need for change puts itself at a distinct disadvantage to one that tracks the Four Rs along with indicators of learning and innovation. The Rise and Consequences of Corporate Sustainability Reporting... View Details
Keywords: Sean Silverthorne
  • June 2022
  • Case

Business Implications from Regulating Carbon Emissions in the EU

By: George Serafeim and Benjamin Maletta
In the beginning of the 21st century, the European Union (the EU) had led the global fight against climate change with a wide array of policy measures. The EU’s primary approach to climate policy had been taxation via the European Union Emissions Trading System (EU... View Details
Keywords: Regulation; Carbon Emissions; Trade; Sustainability; Decarbonization; Performance; Climate Change; Analysis; Strategy; Taxation; Policy; Environmental Regulation; Industry Structures; European Union
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  • 07 Dec 2010
  • First Look

First Look: Dec. 7

Drivers of Corporate Sustainability and Implications for Capital Markets: An International Perspective Authors:Ioannis Ioannou and George View Details
Keywords: Sean Silverthorne