Publications

Publications

Filter Results: (404) Arrow Down

Show Results For

← Page 13 of 404 Results →
  • 05 Nov 2014
  • News

Divestment Alone Won’t Beat Climate Change

  • 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

Skydeck - Alumni

Southwest Wyoming Can We Really Engineer a Climate Fix? The opportunity—and necessity—of carbon capture Forged in Fire HBS Executive Fellow Bill George and Chad Foster (PLDA 21, 2016) , an author View Details
  • 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
Related
  • 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
Related
  • 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
  • December 2012
  • Article

What Drives Corporate Social Performance? The Role of Nation-level Institutions

By: Ioannis Ioannou and George Serafeim
Based on Whitley's "National Business Systems" (NBS) institutional framework (Whitley 1997, 1999), we theorize about and empirically investigate the impact of nation-level institutions on firms' corporate social performance (CSP). Using a sample of firms from 42... View Details
Keywords: Environment; Environmental Performance; Corporate Social Responsibility; Sustainability; Institutions; Institutional Theory; Corporate Social Responsibility and Impact; Environmental Sustainability; Corporate Governance
Related
  • 12 Jul 2016
  • News

The Fastest-Growing Cause for Shareholders Is Sustainability

  • Web

Leadership - Faculty & Research

Purchase Related Gallani, Susanna, Mary Witkowski, and Katie Sonnefeldt. "The Health Equity Accelerator at Boston Medical Center." Harvard Business School Case 125-039, September 2024. Ten Questions for a Winning Climate-transition... View Details
  • 03 Sep 2020
  • News

Social-Impact Efforts That Create Real Value

  • 24 Jul 2012
  • First Look

First Look: July 24

  PublicationsThe Need for Sector-Specific Materiality and Sustainability Reporting Standards Authors:Robert G. Eccles, Jr., Michael P. Krzus, Jean Rogers, and 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
Related
  • Web

Entrepreneurial Management Curriculum - Faculty & Research

Mitchell Weiss Fall 2024 Q1Q2 3.0 Risks, Opportunities, And Investments In The Era Of Climate Change (ROICC) (also listed under Accounting & Management and General Management) View Details
  • 01 May 2018
  • News

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

  • 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
Related
  • Web

Past Issues - Alumni

ideas and trends that generated buzz in 2021—and could define 2022 New Wave Tapping the power of tides and waves to help power the planet is an attractive concept, but marine-energy companies have long been... View Details
  • 21 Oct 2014
  • First Look

First Look: October 21

abstract available. Publisher's link: http://ukcatalogue.oup.com/product/9780198704072.do October 2014 Leading Sustainable Change: An Organizational Perspective Chief Sustainability Officers: Who Are They and What Do They Do? By: Miller,... View Details
Keywords: Sean Silverthorne
  • September 3, 2020
  • Article

How to Measure a Company’s Real Impact

By: Ronald Cohen and George Serafeim
Impact transparency will reshape capitalism. By shifting the pursuit of profit away from negligently creating problems to purposefully creating valuable solutions for the world, it will redefine success, so that its measure is not just money, but the positive impact we... View Details
Keywords: Impact; Impact Investing; Impact Measurement; Impact Investment; Impact Investment Funds; Accountability; Accounting Information; Corporate Performance; Sustainability; Social Impact; Capitalism; Accounting; Corporate Accountability; Performance; Measurement and Metrics; Social Enterprise; Society
Related
  • 20 Jul 2010
  • First Look

First Look: July 20

Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George View Details
Keywords: Martha Lagace
  • 29 Oct 2013
  • First Look

First Look: October 29

Getting to Yes by Roger Fisher, William Ury, and Bruce Patton and the hard-bargaining style of Herb Cohen's You Can Negotiate Anything. Now... View Details
Keywords: Sean Silverthorne