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  • 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
  • 23 Feb 2021
  • Research & Ideas

COVID-19 Shines New Light on Working Conditions in Supply Chains

invent their own standards?” he says. “It's because federal and state safety regulators haven’t set up clear rules and guidance.” We recently talked to Toffel, the Senator John Heinz Professor of Environmental Management, about how the... View Details
Keywords: by Danielle Kost; Apparel & Accessories
  • 27 May 2014
  • First Look

First Look: May 27

  Publications August 2013 Princeton University Press A Social Strategy: How We Profit from Social Media By: Piskorski, Mikołaj Jan Abstract—Almost no one had heard of social media a decade ago, but today websites such as Facebook, Twitter, and LinkedIn have more than... 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.)
  • 23 Oct 2007
  • First Look

First Look: October 23, 2007

accountability at the project and policy levels, particularly through the establishment and enforcement of social and environmental safeguards and complaint and response mechanisms. But they have been much... View Details
Keywords: Sean Silverthorne
  • September 2011 (Revised September 2015)
  • Case

Hassina Sherjan

By: Robert G. Eccles, George Serafeim and Pippa Eccles
Hassina Sherjan was born in Afghanistan but grew up and was educated in the United States. A trip to Afghanistan when she was an adult inspired her to move back to her home country with two missions. The first was to educate young women through a non-profit... View Details
Keywords: Environmental Accounting; Non-Governmental Organizations; Nonprofit Organizations; Corporate Social Responsibility and Impact; Social Entrepreneurship; Leadership; Innovation Leadership; Development Economics; Growth and Development; Problems and Challenges; Retail Industry; Afghanistan; United States
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Eccles, Robert G., George Serafeim, and Pippa Eccles. "Hassina Sherjan." Harvard Business School Case 112-029, September 2011. (Revised September 2015.)
  • 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
  • 24 Jun 2015
  • HBS Case

Upgrading School with a Startup Mentality

for-profit companies that have met "rigorous standards of social and environmental performance, accountability, and transparency." At present, there are only 1,281 B corps in the world, spread across 41 countries and 121... View Details
Keywords: Re: John Jong-Hyun Kim; Education
  • August 2023 (Revised January 2024)
  • Supplement

Arla Foods: Data-Driven Decarbonization (B)

By: Michael Parzen, Michael W. Toffel, Susan Pinckney and Amram Migdal
The case describes Arla’s history, in particular its climate change mitigation efforts, and how it implemented a price incentive system to motivate individual farms to implement scope 1 greenhouse gas emissions mitigation measures and receive a higher milk price. The... View Details
Keywords: Dairy Industry; Earnings Management; Environmental Accounting; Animal-Based Agribusiness; Mergers and Acquisitions; Decisions; Voting; Climate Change; Environmental Regulation; Environmental Sustainability; Green Technology; Pollution; Moral Sensibility; Values and Beliefs; Financial Strategy; Price; Profit; Revenue; Food; Geopolitical Units; Cross-Cultural and Cross-Border Issues; Global Strategy; Cooperative Ownership; Performance Efficiency; Performance Evaluation; Problems and Challenges; Natural Environment; Science-Based Business; Business Strategy; Commercial Banking; Cooperation; Corporate Strategy; Motivation and Incentives; Food and Beverage Industry; Agriculture and Agribusiness Industry; Europe; United Kingdom; European Union; Denmark; Sweden; Luxembourg; Belgium
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Parzen, Michael, Michael W. Toffel, Susan Pinckney, and Amram Migdal. "Arla Foods: Data-Driven Decarbonization (B)." Harvard Business School Supplement 624-036, August 2023. (Revised January 2024.)
  • 22 Apr 2020
  • Research Event

How Investors Are Sizing Up Climate Change’s Risks—and Opportunities

Until a few years ago, climate change’s potential impact seemed abstract for many investors. Now, as sea levels rise, hurricanes intensify, and droughts threaten food supplies, many investors are confronting its financial realities. But it’s not a simple calculation.... View Details
Keywords: by Danielle Kost; Financial Services
  • 16 Nov 2010
  • Lessons from the Classroom

Data.gov: Matching Government Data with Rapid Innovation

initiative, both in terms of technology as well as the buy-in needed from various agencies. "Fourth, to ask executive participants in my class how Data.gov should reconcile both its public-citizen aspects of accountability and its... View Details
Keywords: by Martha Lagace; Technology
  • 26 Jan 2016
  • First Look

January 26, 2016

Accounting Review The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms By: Brochet, Francois, Patricia L. Naranjo, and Gwen Yu Abstract—We examine how language barriers affect the capital market... View Details
Keywords: Sean Silverthorne
  • July 2008 (Revised January 2012)
  • Case

Enterprise Risk Management at Hydro One (A)

By: Anette Mikes
An early adopter of Enterprise Risk Management, energy giant Hydro One anticipated new threats and opportunities in an industry that faced climate change and carbon legislation, the deregulation of electricity markets, and the greater adoption of renewable... View Details
Keywords: Capital Budgeting; Knowledge Sharing; Managerial Roles; Risk Management; Strategic Planning; Situation or Environment; Environmental Sustainability; Renewable Energy; Energy Industry
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Mikes, Anette. "Enterprise Risk Management at Hydro One (A)." Harvard Business School Case 109-001, July 2008. (Revised January 2012.)
  • 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
  • 18 Aug 2009
  • First Look

First Look: August 18

Accounting Studies (forthcoming) Abstract Over the past 30 years, there have been significant changes in the distribution of earnings (cross-sectional variation has increased, with increasing left skewness) as well as in corporate payout... View Details
Keywords: Martha Lagace
  • 30 Oct 2012
  • First Look

First Look: October 30

& Law (forthcoming) Abstract The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of... View Details
Keywords: Sean Silverthorne
  • 06 Mar 2012
  • First Look

First Look: March 6

criteria. They don't consider whether keeping manufacturing at home makes more sense strategically or take into account the impact it might have on their ability to innovate. The result has been an exodus of manufacturing from America,... View Details
Keywords: Sean Silverthorne
  • 24 Sep 2014
  • Op-Ed

The ABCs of Addressing Climate Change (From a Business Perspective)

It's Climate Week in New York City. The schedule features a UN Climate Summit, a People's Climate March, the Clinton Global Initiative, substantial criticism of the whole endeavor, and plenty of agitated interaction. There is a lot of noise here. How can businesses cut... View Details
Keywords: by John Macomber; Energy; Utilities
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to license the property in exchange for... View Details
Keywords: Martha Lagace
  • 05 Jun 2012
  • First Look

First Look: June 5

  PublicationsTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail M. Allen and Karthik Ramanna Publication:Journal of Accounting & Economics (forthcoming) Abstract We investigate the effect of... View Details
Keywords: Sean Silverthorne
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