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  • All HBS Web  (10,720)
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  • July 1982 (Revised August 2006)
  • Background Note

Tax Factors in Business Combinations

By: Henry B. Reiling
Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note. View Details
Keywords: Taxation; Mergers and Acquisitions; Law
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Reiling, Henry B. "Tax Factors in Business Combinations." Harvard Business School Background Note 283-015, July 1982. (Revised August 2006.)
  • June 2024 (Revised December 2024)
  • Case

Climate Governance at Linde plc (A)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain
In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details
Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; United States; Germany; Europe; North America; London
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Paine, Lynn S., Suraj Srinivasan, Emilie Billaud, and Vincent Dessain. "Climate Governance at Linde plc (A)." Harvard Business School Case 324-140, June 2024. (Revised December 2024.)
  • October 1990
  • Article

The Structure and Governance of Enterprise

By: Michael C. Jensen and Richard S. Ruback
Keywords: Governance; Business Ventures
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Jensen, Michael C., and Richard S. Ruback. "The Structure and Governance of Enterprise.", edited by Michael C. Jensen and Richard S. Ruback. Journal of Financial Economics 27, no. 2 (October 1990).
  • January 2025 (Revised April 2025)
  • Case

Doing Business in Cairo: Navigating a Path to Economic Resilience

By: A. Zelleke and Ahmed Dahawy
Egypt has long been a pivotal force in the Middle East and North Africa. Located at a crossroads of global trade routes, the country was a strategic partner for numerous regional and global powers. However, a substantial currency devaluation in 2016 brought many... View Details
Keywords: Business; Developing Countries and Economies; Economic Slowdown and Stagnation; Inflation and Deflation; Macroeconomics; Cross-Cultural and Cross-Border Issues; Globalized Economies and Regions; International Relations; Emerging Markets; Risk and Uncertainty; Culture; Economy; Country; Currency; Investment; Governing Rules, Regulations, and Reforms; Egypt
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Zelleke, A., and Ahmed Dahawy. "Doing Business in Cairo: Navigating a Path to Economic Resilience." Harvard Business School Case 325-090, January 2025. (Revised April 2025.)
  • 13 Nov 2020
  • Working Paper Summaries

The European Commission’s Sustainable Corporate Governance Report: A Critique

Keywords: by Mark Roe, Holger Spamann, Jesse Fried, and Charles Wang
  • November 2011
  • Article

Corporate Governance When Founders Are Directors

By: Feng Li and Suraj Srinivasan
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms offer a different mix of incentives to their CEOs than other firms.... View Details
Keywords: Corporate Governance; Executive Compensation; Retention; Policy; Motivation and Incentives; Performance; Governing and Advisory Boards; Mergers and Acquisitions; Wages; United States
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Li, Feng, and Suraj Srinivasan. "Corporate Governance When Founders Are Directors." Journal of Financial Economics 102, no. 2 (November 2011): 454–469.
  • 11 Jan 2022
  • News

Can Entrepreneurs and Governments Team Up to Solve Big Problems?

  • June 2024
  • Supplement

Climate Governance at Linde plc (B)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain
In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details
Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; Energy Industry; United States; Germany; Europe; North America; London
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Paine, Lynn S., Suraj Srinivasan, Emilie Billaud, and Vincent Dessain. "Climate Governance at Linde plc (B)." Harvard Business School Supplement 324-141, June 2024.
  • 16 Apr 2001
  • Research & Ideas

Making the Most of Government Upheaval

related businesses in the local market or even in other countries. Stage III: Acquisition of New Capabilities. Becoming increasingly sophisticated as they competed with larger foreign rivals, the firms... View Details
Keywords: by Nancy O. Perry
  • Research Summary

Overview

By: Debora L. Spar
My work focuses generally on the intersection between technological change and societal structures, and on the many areas in which business both shapes and is shaped by societal norms. View Details
Keywords: Technological And Scientific Innovation; Technological Change: Choices And Consequences; Business & Government Relations; Business And Community; Capitalism; Reproduction; Technological Innovation; Government and Politics; Gender; Business History; Business and Government Relations; Education Industry; United States; Europe; Africa; Asia
  • April 2025 (Revised June 2025)
  • Case

Governing Sustainability in a Shifting Context (A)

By: Lynn S. Paine and Will Hurwitz
In early 2025, boards of directors had to rethink corporate responsibility and sustainability efforts amid rapidly-shifting social, legal, regulatory, and economic forces. While just a few years earlier, calls to address racial justice and climate change reached into... View Details
Keywords: Climate Change; Corporate Governance; Diversity; Leadership; Business or Company Management; Mission and Purpose; Social Media; Race; Environmental Sustainability; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Lawfulness; Lawsuits and Litigation; Measurement and Metrics; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Social Issues; Retail Industry; Food and Beverage Industry; Banking Industry; United States
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Paine, Lynn S., and Will Hurwitz. "Governing Sustainability in a Shifting Context (A)." Harvard Business School Case 325-121, April 2025. (Revised June 2025.)
  • January 2020 (Revised March 2020)
  • Case

Huawei: A Global Tech Giant in the Crossfire of a Digital Cold War

By: William C. Kirby, Billy Chan and John P. McHugh
By 2020, Ren Zhengfei, CEO of Huawei, had transformed the small telephone switch manufacturer he founded in 1987 into a $120 billion telecommunications company poised to lead the lucrative rollout of fifth-generation (5G) cellular networks. However, an emerging... View Details
Keywords: International Strategy; Government And Business; Digital Infrastructure; Political Risk; Information Technology; Infrastructure; Business and Government Relations; Government and Politics; Information Infrastructure; Technology Industry; China; United States
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Kirby, William C., Billy Chan, and John P. McHugh. "Huawei: A Global Tech Giant in the Crossfire of a Digital Cold War." Harvard Business School Case 320-089, January 2020. (Revised March 2020.)
  • Web

Activities, Government & Clubs | MBA

Activities, Government & Clubs Looking to make an impact as an MBA student? Interested in forming friendships with peers who have similar interests? If so, you will find an abundance of opportunities at HBS, from student View Details
  • 14 Sep 2017
  • News

Study: US Government Its Own Worst Enemy

  • December 2014
  • Background Note

Note on Agriculture in Argentina

By: David E. Bell and Mary Shelman
This note describes the history of Argentinian agriculture and how it has been affected by government policies and new technologies. View Details
Keywords: Argentina; Farming; Agriculture; Business And Government; Government Agricultural Policy; Agribusiness; Plant-Based Agribusiness; Agriculture and Agribusiness Industry; Argentina
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Bell, David E., and Mary Shelman. "Note on Agriculture in Argentina." Harvard Business School Background Note 515-069, December 2014.
  • Teaching Interest

Overview

By: Debora L. Spar
I currently teach an Elective Course on Capitalism and the State (CATS), and serve as Course Head for a new Required Curriculum course on the Social Purpose of the Firm (SPF). Previously, I developed and taught Managing International Trade and Investment (MITI) in the... View Details
Keywords: Capitalism; Business & Government Relations; Business And Society; International Trade; Technological Change: Choices And Consequences; Business and Government Relations; Education Industry; United States; Europe; Africa; Asia
  • February 2022
  • Case

Business Roundtable 2019 Statement: A New Paradigm or Business as Usual?

By: Charles C.Y. Wang and Amram Migdal
This note focuses on the antecedents of, reactions to, and clarifications about The Business Roundtable’s August 19, 2019, “Statement on the Purpose of a Corporation.” The note includes background information on corporate governance as practiced in the United States in... View Details
Keywords: Corporate Accountability; Corporate Governance; Business History; Mission and Purpose; Agency Theory; Business and Shareholder Relations; Business and Stakeholder Relations; Corporate Social Responsibility and Impact; United States
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Wang, Charles C.Y., and Amram Migdal. "Business Roundtable 2019 Statement: A New Paradigm or Business as Usual?" Harvard Business School Case 122-023, February 2022.
  • 29 Jun 2024
  • News

Harvard Professor William Kirby on U.S.-China Relations and Clean Tech

  • 02 Sep 2002
  • Research & Ideas

The Role of Government When All Else Fails

In When All Else Fails: Government as the Ultimate Risk Manager, David A. Moss explores government's role as insurer of last resort in everything from crafting consumer protection law to bailing out airlines after September 11th. He... View Details
Keywords: by Laura Linard
  • September 2022 (Revised November 2022)
  • Case

The Uyghur Forced Labor Prevention Act: Trade and Genocide in U.S.-China Relations

By: Jeremy Friedman and David Lane
On June 21, 2022, the Uyghur Forced Labor Prevention Act (UFLPA) went into effect, requiring companies to prove that goods imported from the People’s Republic of China were not made with forced labor. The bill was a reaction to reports of products being made with... View Details
Keywords: Ethics; Multinational Firms and Management; Globalized Markets and Industries; Governing Rules, Regulations, and Reforms; Policy; Government Legislation; International Relations; Labor; Wages; Law Enforcement; Law; Rights; Operations; Supply Chain Management; Business and Government Relations; Agriculture and Agribusiness Industry; Manufacturing Industry; Mining Industry; China; United States
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Friedman, Jeremy, and David Lane. "The Uyghur Forced Labor Prevention Act: Trade and Genocide in U.S.-China Relations." Harvard Business School Case 723-001, September 2022. (Revised November 2022.)
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