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  • June 2011 (Revised February 2013)
  • Case

Mandatory Environmental, Social, and Governance Disclosure in the European Union

By: George Serafeim
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG... View Details
Keywords: Integrated Corporate Reporting; Corporate Strategy; Corporate Disclosure; Environmental Accounting; Competitive Strategy; International Accounting; Financial Reporting; Corporate Social Responsibility and Impact; Governing Rules, Regulations, and Reforms; Debates; Europe
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Eccles, Robert G., George Serafeim, and Phillip Andrews. "Mandatory Environmental, Social, and Governance Disclosure in the European Union." Harvard Business School Case 111-120, June 2011. (Revised February 2013.)
  • 13 Oct 2010
  • First Look

First Look: October 13, 2010

education program has modest effects, increasing demand for bank accounts only for those with low levels of education or financial literacy. In contrast, small subsidies greatly increase demand. A follow-up survey confirms these findings,... View Details
Keywords: Sean Silverthorne
  • 26 Feb 2008
  • First Look

First Look: February 26, 2008

Environmental Policy Making and Implementation Author:Alnoor S. Ebrahim Abstract This paper explores how "learning" occurs in the context of environmental policy formulation and implementation.... View Details
Keywords: Martha Lagace
  • 11 Jun 2007
  • Lessons from the Classroom

Teaching the Next Generation of Energy Executives

You may think that being an energy executive—especially a manager in a leading oil company—might be the easiest job around. Just flip the production switch, and watch gas prices head toward $4 a gallon. But students enrolled in Harvard Business School professor Forest... View Details
Keywords: by Julia Hanna; Energy; Utilities
  • 08 Apr 2011
  • Research & Ideas

Will the Japan Disaster Remake the Landscape for Green Energy in Asia?

in the clean energy field in Asia in general, and in China specifically-by 2020 China, India, Japan, and South Korea are expected to account for 40 percent of global clean power project investments. The challenge for entrepreneurs is to... View Details
Keywords: by Dennis Fisher; Energy; Utilities
  • 07 Apr 2003
  • Research & Ideas

Three Steps for Crisis Prevention

between a true surprise and one that should have been predicted? Anticipating and avoiding business disasters isn't just a matter of doing better environmental scanning or contingency planning. It requires a number of steps, from... View Details
Keywords: by Michael D. Watkins & Max H. Bazerman
  • 07 Mar 2013
  • Research & Ideas

Video: Harvard Business School at the Kumbh Mela

Kumbh in January to discover what such an undertaking can teach us about real estate, urbanization, sustainability, and infrastructure. In addition to the video and Q&A below, Macomber has written a first-person account about his... View Details
Keywords: by Jim Aisner; Construction; Real Estate
  • 27 Jun 2017
  • First Look

First Look at New Research and Ideas, June 27

2017 New York: Oxford University Press Profits and Sustainability: A History of Green Entrepreneurship By: Jones, G. Abstract—This book explores whether profits and environmental sustainability are compatible through the lens of a global... View Details
Keywords: Sean Silverthorne
  • 2017
  • Working Paper

Carbon Tariffs: Effects in Settings with Technology Choice and Foreign Production Cost Advantage

By: David F. Drake
Emissions regulation is a policy mechanism intended to address the threat of climate change. However, the stringency of emissions regulation varies across regions, raising concerns over carbon leakage—an outcome where stringent regulation in one region shifts... View Details
Keywords: Technology; Competition; Pollutants; Taxation; Environmental Sustainability; Globalized Markets and Industries
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Drake, David F. "Carbon Tariffs: Effects in Settings with Technology Choice and Foreign Production Cost Advantage." Harvard Business School Working Paper, No. 13-021, August 2012. (Revised August 2017. Forthcoming at Manufacturing & Service Operations Management.)
  • September 2010 (Revised August 2011)
  • Background Note

A Chronology of Integrated Reporting

By: Robert G. Eccles and Michael P. Krzus
This technical note traces the development of integrated reporting through published materials, research, and the formation of various committees. Readers will gain an understanding of how the topics of nonfinancial information, sustainable development, corporate... View Details
Keywords: Integrated Corporate Reporting; Corporate Disclosure; Product Development; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Issues
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Eccles, Robert G., and Michael P. Krzus. "A Chronology of Integrated Reporting." Harvard Business School Background Note 411-049, September 2010. (Revised August 2011.)
  • 24 Oct 2012
  • Research & Ideas

Want People to Save More? Send a Text

Pomeranz says. To study them, the researchers formed groups of microentrepreneurs in Chile that were modeled on self-help groups like Weight Watchers to explore how participants could motivate each other to save more money each week. Three types of savings View Details
Keywords: by Kim Girard
  • 02 Feb 2016
  • First Look

February 2, 2016

forthcoming Journal of Accounting Research Causal Inference in Accounting Research By: Gow, Ian D., David F. Larcker, and Peter C. Reiss Abstract—This paper examines the approaches View Details
Keywords: Sean Silverthorne
  • 16 Dec 2011
  • Research & Ideas

Reintroducing Intellectual Ambition to the Study of Business History

Walter A. Friedman and Geoffrey Jones. For example, on the subject of environmental sustainability, the authors observed: "It is odd that business historians have not devoted more attention to sustainability, given that, arguably,... View Details
Keywords: by Geoffrey Jones & Walter Friedman
  • 03 Feb 2018
  • Op-Ed

How to Heed BlackRock's Call for Corporate Social Responsibility

do so, investment funds will need to collect new data. The good news is that over the past decades, many initiatives have contributed to developing standards to assess companies’ social performance. The Sustainability Accounting Standards... View Details
Keywords: by Julie Battilana
  • 10 Nov 2003
  • Research & Ideas

The Hard Numbers on Social Investments

As the field continues to mature, efforts to develop a notion of "blended value," a way to account for social and environmental returns along with financial returns, will be well served by having a... View Details
Keywords: by Manda Salls
  • February 2010 (Revised April 2011)
  • Case

The Political Economy of Carbon Trading

By: Forest L. Reinhardt, J. Gunnar Trumbull, Mikell Hyman, Patia McGrath and Nazli Zeynep Uludere
Global climate change is an increasingly prominent political and business problem. Design of market-based systems to reduce carbon emissions has proven difficult. More broadly, national attempts to comply with the provisions of the Kyoto Protocol present both... View Details
Keywords: Policy; International Relations; Risk Management; Agreements and Arrangements; Business and Government Relations; Natural Environment; Pollutants; Climate Change; Environmental Sustainability; Public Administration Industry
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Reinhardt, Forest L., J. Gunnar Trumbull, Mikell Hyman, Patia McGrath, and Nazli Zeynep Uludere. "The Political Economy of Carbon Trading." Harvard Business School Case 710-056, February 2010. (Revised April 2011.)
  • Teaching Interest

Overview

21st Century Energy — Dr Crawford teaches this EC course, which exposes students to business models and management diilemmas, all along the energy value chain — from oil sands and pipelines, to coal and natural gas, hydro and nuclear, wind and solar, to biofuels. The... View Details
Keywords: Energy; Energy Efficiency; Energy Storage; Governance; Energy Generation; Renewable Energy; Energy Sources; Resource Allocation; Environmental Sustainability; Corporate Accountability; Corporate Governance; Ethics; Competitive Strategy; Energy Industry; Chemical Industry; Mining Industry; Agriculture and Agribusiness Industry; Technology Industry; Europe; Asia; United States
  • 20 Jan 2010
  • First Look

First Look: Jan. 20

  Working PapersContracting in the Self-reporting Economy (revised) Authors:Romana L. Autrey and Richard Sansing Abstract This paper examines the effect of accounting on the use of intellectual property. We analyze the licensing of... View Details
Keywords: Martha Lagace
  • 20 May 2008
  • First Look

First Look: May 20, 2008

Gujarat-based, privately held edible oils processor, must decide whether to hire a CFO candidate. Previously, his company's book-keeping has been done by an uncle, who has mentioned that he may retire soon. Patel could hire his younger son, who is just finishing his... View Details
Keywords: Martha Lagace
  • 18 Jun 2013
  • First Look

First Look: June 18

account for horizontal peer comparison when designing executive wage contracts and that this comparison has productivity consequences for firms. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=43633 How Do Risk Managers Become... View Details
Keywords: Anna Secino
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