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  • March 2015 (Revised August 2020)
  • Case

Putting the Guiding Principles into Action: Human Rights at Barrick Gold (A)

By: Rebecca Henderson and Nien-he Hsieh
In 2010, Human Rights Watch, a well-regarded international NGO, approached Barrick Gold asserting that members of the company’s security force at the Porgera Gold Mine in Papua New Guinea had on multiple occasions raped women who were trespassing onto the mine’s waste... View Details
Keywords: Human Rights; Business And Society; Rights; Policy; Leading Change; Corporate Social Responsibility and Impact; Business and Government Relations
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  • 24 Feb 2015
  • First Look

First Look: February 24

adequacy, actuarial standards, accounting standards, and auditing practice. In these areas, corporate managers and financial experts such as auditors and bankers possess the technical expertise necessary for informed regulation, enjoy... View Details
Keywords: Sean Silverthorne
  • March 2016
  • Article

An Analysis of Firms' Self-reported Anticorruption Efforts

By: Paul M. Healy and George Serafeim
We use Transparency International's ratings of self-reported anticorruption efforts for 480 corporations to analyze factors underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk.... View Details
Keywords: Corruption; Corporate Performance; Growth; Disclosure; Disclosure Strategy; Sustainability; Crime and Corruption; Corporate Disclosure; Performance; Sales
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  • 07 Oct 2019
  • HBS Seminar

Tristan Botelho, Yale University

  • 26 Apr 2023
  • In Practice

Is AI Coming for Your Job?

necessarily be true statements. "These tools are known to 'make things up' (or to 'hallucinate') and, therefore, cannot be used without audits for correctness." These tools are known to “make things up” (or to “hallucinate”) and,... View Details
Keywords: by Kristen Senz; Technology
  • 2015
  • Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Financial Services Industry; United States; China; India
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  • 28 Aug 2023
  • Research & Ideas

How Workplace Wellness Programs Can Give Employees the Energy Boost They Need

for actually using well-being services. Managers can empower employees to use the services by acting as role models and talking about using the programs themselves. Listen to employees and focus on what works. Create a regular feedback mechanism to View Details
Keywords: by Hise Gibson
  • 2021
  • Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna
Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details
Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability
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  • 2008
  • Report

Survey Questionnaire on Environmental Management Practices: Summary of Results by Industry and Practices

By: Magali Delmas and Michael W. Toffel
This document provides a summary of the results of a survey on Environmental Management Practices (EMP) conducted by the University of California at Santa Barbara during October and November 2003. The survey was sent to 3255 facilities in 8 industrial sectors: pulp,... View Details
Keywords: Economic Sectors; Surveys; Management Practices and Processes; Corporate Social Responsibility and Impact; Business and Government Relations; Environmental Sustainability; Non-Governmental Organizations
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  • 30 Apr 2024
  • Book

When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners

some other parts of the Group had not had an internal audit or compliance function at all. By comparison, at Enron or Siemens, for example, compliance and control functions existed while the wrongdoing was ongoing, but these functions... View Details
Keywords: by Dina Gerdeman
  • 22 Aug 2016
  • Research & Ideas

Master the One-on-One Meeting

going to have to work with what you have. Manage your spend carefully. Thanks for letting me know you’re working on a personnel issue on your team. Let me know if I can help. Otherwise, keep me posted on how it plays out. A recap ensures that you’re both on the same... View Details
Keywords: by Julia B. Austin
  • 01 Nov 2017
  • What Do You Think?

What Are the Real Lessons of the Wells Fargo Case?

“be skeptical. In this case it was cross-selling retail products.” Outliers in competitive industries raise a red flag, he wrote. A number of causes for the alleged fraudulent behavior at Wells Fargo were put forth. They included poor leadership, improper incentives,... View Details
Keywords: by James Heskett; Banking
  • 17 Nov 2009
  • First Look

First Look: Nov. 17

  Working PapersUser, and Open Collaborative Innovation: Ascendent Economic Models Authors:Carliss Y. Baldwin and Eric von Hippel Abstract In this paper we assess the economic viability of innovation by producers relative to two increasingly important alternative... View Details
Keywords: Martha Lagace
  • 2007
  • Report

Competitiveness at the Crossroads: Choosing the Future Direction of the Russian Economy

By: Michael E. Porter and Christian H.M. Ketels
The report synthesizes, interprets, and draws implications about Russia's economic progress, applying the Porter competitiveness framework. It is part of a Strategic Audit of the Russian Federation, a broader set of research activities coordinated by CSR to provide a... View Details
Keywords: Macroeconomics; Microeconomics; Globalized Economies and Regions; Policy; Business and Government Relations; Competitive Strategy; Competitive Advantage; Russia
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  • Research Summary

Reinventing State Capitalism: Leviathan in Business, Brazil and Beyond

Part of the fear and misunderstanding of state capitalism in the post-Berlin Wall era stems from the fact that most observers see state-owned enterprises (SOEs) as inefficient soviet companies. In Reinventing State Capitalism: Leviathan in Business, Brazil and... View Details

Keywords: State Capitalism; State-owned Enterprises; Development Banks; State Ownership; Development Economics; Management; Energy Industry; Banking Industry; Brazil; China; Europe; Latin America; Asia
  • 2010
  • Working Paper

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

By: Malcolm S. Salter
This paper describes how the gaming of society's rules by corporations contributes to the problem of institutional corruption in the world of business. "Gaming" in its various forms involves the use of technically legal means to subvert the intent of society's rules in... View Details
Keywords: Crime and Corruption; Civil Society or Community; Competitive Advantage; Earnings Management; Trust; Law; Performance; Investment Funds; Private Sector; Behavior; Relationships; Goals and Objectives
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  • 24 Jul 2000
  • Research & Ideas

Value Maximization and Stakeholder Theory

consuming their economic rents in this manner. Enlightened Stakeholder Theory Enlightened stakeholder theory is easy to explain. It can take advantage of most that stakeholder theorists offer in the way of processes and audits to measure... View Details
Keywords: by Michael C. Jensen
  • Research Summary

Overview

By: Ethan C. Rouen
Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
  • 28 May 2019
  • Research & Ideas

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

reputation. Investors trust that they will provide effective monitoring, and auditors exist because of that trust. But the audit firms are large organizations and the work is complex. Mistakes happen and cause us to lose that trust. The... View Details
Keywords: by Martha Lagace; Financial Services; Accounting
  • Web

What You Can Do to Create an Anti-Racist Organization - Recruiting

anti-racism practices in your organizations,” Manso-Brown said. “Setting aside time every other week or once a month to engage as a group with the same materials, learn, and discuss is a central part of this work.” Audit Your Policies “Do... View Details