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  • June 2001 (Revised August 2005)
  • Background Note

A Conceptual Framework for Financial Reporting

By: David F. Hawkins and Jacob Cohen
Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for... View Details
Keywords: Financial Reporting; Financial Statements; Accounting Industry
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Hawkins, David F., and Jacob Cohen. "A Conceptual Framework for Financial Reporting." Harvard Business School Background Note 101-118, June 2001. (Revised August 2005.)
  • August 2017
  • Supplement

GM's Capital Allocation Framework

By: C. Fritz Foley
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Foley, C. Fritz. "GM's Capital Allocation Framework." Harvard Business School Spreadsheet Supplement 218-702, August 2017.
  • January 2011
  • Case

The Risk-Reward Framework at Morgan Stanley Research

By: Suraj Srinivasan and David Lane
The case describes the Risk-Reward framework that Morgan Stanley analysts use as a systematic approach to communicate a broader range of fundamental insights about a company rather than the traditional single point estimates. The goal of the framework is to focus the... View Details
Keywords: Financial Statements; Forecasting and Prediction; Equity; Framework; Management Analysis, Tools, and Techniques; Risk Management; Business Processes; Research; Valuation
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Srinivasan, Suraj, and David Lane. "The Risk-Reward Framework at Morgan Stanley Research." Harvard Business School Case 111-011, January 2011.
  • October 1980
  • Background Note

Framework for Analyzing Organizations

By: Leonard A. Schlesinger
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Schlesinger, Leonard A. "Framework for Analyzing Organizations." Harvard Business School Background Note 481-066, October 1980.
  • February 2024
  • Article

An Economic Framework for Vaccine Prioritization

By: Mohammad Akbarpour, Eric Budish, Piotr Dworczak and Scott Duke Kominers
We propose an economic framework for determining the optimal allocation of a scarce supply of vaccines that become gradually available during a public health crisis, such as the Covid-19 pandemic. Agents differ in observable and unobservable characteristics, and the... View Details
Keywords: Vaccine; Fairness; Public Finance; Public Goods; Allocation Problems; Allocative Efficiency; Allocation Rules; Social Welfare; Pandemics; Inequality; COVID-19; COVID-19 Pandemic; Public Sector; Resource Allocation; Market Design; Marketplace Matching; Public Administration Industry
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Akbarpour, Mohammad, Eric Budish, Piotr Dworczak, and Scott Duke Kominers. "An Economic Framework for Vaccine Prioritization." Quarterly Journal of Economics 139, no. 1 (February 2024): 359–417. (Authors' names are in certified random order.)
  • February 2011
  • Background Note

GUIDESlines: Benchmark Values for the GUIDES Framework

By: Matthew C. Weinzierl, Jacob Kuipers and Jonathan Schlefer
GUIDESlines provides benchmark values of the key economic indicators identified in the GUIDES framework for both developed countries (the OECD) and fast-growing emerging markets (the BRINCS countries). View Details
Keywords: Economics; Business Cycles; Macroeconomics; Framework; Business and Government Relations
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Weinzierl, Matthew C., Jacob Kuipers, and Jonathan Schlefer. "GUIDESlines: Benchmark Values for the GUIDES Framework." Harvard Business School Background Note 711-067, February 2011.
  • September 1993 (Revised July 1995)
  • Background Note

Public Policy and the Manager: Conceptual Framework

By: Willis M. Emmons III
Government intervention in markets may have significant effects--both positive and negative--on a firm's strategic options and its performance outcomes. Thus the ability to analyze the origins, implications, and dynamics of public policy is a critical managerial skill... View Details
Keywords: Policy; Management Skills; Government and Politics; Adoption; Business Strategy; Performance Evaluation; Economic Systems
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Emmons, Willis M., III. "Public Policy and the Manager: Conceptual Framework." Harvard Business School Background Note 794-028, September 1993. (Revised July 1995.)
  • 18 Feb 2020
  • Working Paper Summaries

A Preliminary Framework for Product Impact-Weighted Accounts

Keywords: by George Serafeim, Katie Trinh, and Robert Zochowski
  • September 2023
  • Article

A Pull versus Push Framework for Reputation

By: Jillian J. Jordan
Reputation is a powerful driver of human behavior. Reputation systems incentivize 'actors' to take reputation-enhancing actions, and 'evaluators' to reward actors with positive reputations by preferentially cooperating with them. This article proposes a reputation... View Details
Keywords: Reputation; Behavior; Game Theory
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Jordan, Jillian J. "A Pull versus Push Framework for Reputation." Trends in Cognitive Sciences 27, no. 9 (September 2023): 852–866.
  • May 1993
  • Background Note

Managing International Alliances: Conceptual Framework

Provides an overview of key issues on management of international alliances, including: 1) the logic of collaboration; 2) selecting partners; 3) structuring alliances; 4) alliance networks; 5) alliance dynamics; 6) limits to alliances; and 7) the role of governments. View Details
Keywords: Management; Alliances; Globalization
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Gomes-Casseres, Benjamin. "Managing International Alliances: Conceptual Framework." Harvard Business School Background Note 793-133, May 1993.
  • November–December 1994
  • Article

A Framework for Risk Management

By: K. Froot, David S. Scharfstein and J. Stein
Keywords: Catastrophe Risk; Cost Of Capital; Banking And Insurance; Hedging; Banking; Decision Choice And Uncertainty; Framework; Risk Management; Corporate Finance; Asset Pricing; Financial Markets; Insurance; Policy; Natural Disasters; Insurance Industry
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Froot, K., David S. Scharfstein, and J. Stein. "A Framework for Risk Management." Harvard Business Review 72, no. 6 (November–December 1994): 59–71. (Revised from "Developing a Risk Management Strategy," Harvard Business School Working Paper No. 95-021. Reprinted in Bank of America Journal of Applied Corporate Finance 7, no. 3 (fall 1994): 22-33; Marsh & McLennan Companies' Viewpoint 24 (spring 1995): 21-37; and in Corporate Risk: Strategies and Management, edited by Greg Brown and Don Chew, London: Risk Books, December 1999.)
  • September 2017 (Revised October 2017)
  • Case

Scaling Yesware—The Star Performance Framework

By: Shikhar Ghosh and Christopher Payton
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Ghosh, Shikhar, and Christopher Payton. "Scaling Yesware—The Star Performance Framework." Harvard Business School Case 818-049, September 2017. (Revised October 2017.)
  • August 1979 (Revised November 1996)
  • Background Note

Framework for Analyzing Work Groups

Presents a model for understanding the behavior and evolution of primary, stable work groups over time. Model describes contextual factors, design factors and emergent culture as determinants of group behavior and performance. In addition, describes emergent behavior,... View Details
Keywords: Analysis; Groups and Teams; Organizations
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McCaskey, Michael B. "Framework for Analyzing Work Groups." Harvard Business School Background Note 480-009, August 1979. (Revised November 1996.)
  • 2001
  • Chapter

Framework and Tools of Monetary Analysis

By: Klaus Masuch, Huw Pill and Caroline Willeke
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Masuch, Klaus, Huw Pill, and Caroline Willeke. "Framework and Tools of Monetary Analysis." Chap. 7 in Monetary Analysis: Tools and Applications, edited by Hans-Joachim Klöckers and Caroline Willeke, 117–144. Frankfurt: European Central Bank, 2001.
  • April 2009 (Revised January 2011)
  • Case

Gucci Group: Freedom within the Framework

By: Francisco de Asis Martinez-Jerez, Elena Corsi and Vincent Marie Dessain
Gucci Group's CEO had to decide if his decentralized management style was the most effective philosophy in an economic downturn. The sharing of customer information across units and its use in the creative process are key initiatives analyzed in the case. CEO Robert... View Details
Keywords: Customer Relationship Management; Decision Choices and Conditions; Globalized Firms and Management; Knowledge Sharing; Leadership; Management Style; Management Systems; Brands and Branding; Apparel and Accessories Industry
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Martinez-Jerez, Francisco de Asis, Elena Corsi, and Vincent Marie Dessain. "Gucci Group: Freedom within the Framework." Harvard Business School Case 109-079, April 2009. (Revised January 2011.)
  • July/August 2004
  • Article

Stakeholders and Environmental Management Practices: An Institutional Framework

By: Magali Delmas and Michael W. Toffel
Despite burgeoning research on companies' environmental strategies and environmental management practices, it remains unclear why some firms adopt environmental management practices beyond regulatory compliance. This paper leverages institutional theory by proposing... View Details
Keywords: Strategy; Management Practices and Processes; Environmental Management; Adoption; Business and Stakeholder Relations; Organizational Structure; Factories, Labs, and Plants; Competition; Framework; Governance Compliance; Governing Rules, Regulations, and Reforms
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Delmas, Magali, and Michael W. Toffel. "Stakeholders and Environmental Management Practices: An Institutional Framework." Business Strategy and the Environment 13, no. 4 (July/August 2004): 209–222.
  • July 2007 (Revised September 2009)
  • Case

CEMEX (A): Building the Global Framework (1985-2004)

By: Rosabeth M. Kanter, Pamela Yatsko and Ryan Raffaelli
CEMEX grew through acquisitions from a Latin American to a global company under the leadership of a CEO who believed in the importance of a "one enterprise" culture and benchmarking against world standards. As the CEO ponders an acquisition that would double the... View Details
Keywords: Mergers and Acquisitions; Competency and Skills; Globalized Firms and Management; Growth and Development Strategy; Organizational Change and Adaptation; Integration; Latin America
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Kanter, Rosabeth M., Pamela Yatsko, and Ryan Raffaelli. "CEMEX (A): Building the Global Framework (1985-2004)." Harvard Business School Case 308-022, July 2007. (Revised September 2009.)
  • 14 Aug 2017
  • Conference Presentation

A Convex Framework for Fair Regression

By: Richard Berk, Hoda Heidari, Shahin Jabbari, Matthew Joseph, Michael J. Kearns, Jamie Morgenstern, Seth Neel and Aaron Roth
We introduce a flexible family of fairness regularizers for (linear and logistic) regression problems. These regularizers all enjoy convexity, permitting fast optimization, and they span the range from notions of group fairness to strong individual fairness. By varying... View Details
Keywords: Regression Models; Machine Learning; Fairness; Framework; Mathematical Methods
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Berk, Richard, Hoda Heidari, Shahin Jabbari, Matthew Joseph, Michael J. Kearns, Jamie Morgenstern, Seth Neel, and Aaron Roth. "A Convex Framework for Fair Regression." Paper presented at the 4th Workshop on Fairness, Accountability, and Transparency in Machine Learning, Special Interest Group on Knowledge Discovery and Data Mining (SIGKDD), August 14, 2017.
  • 2025
  • Report

High Stakes: A Framework for Geopolitical Risk Management

By: Meg Rithmire and David Fagan
This report provides a data-based assessment of how U.S. companies perceive geopolitical risk and articulates a recommended decision-making process and framework to manage such risk. The research reflected in the report indicates that various concerns related to China... View Details
Keywords: Globalization; International Relations; Business or Company Management; Risk Management
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Rithmire, Meg, and David Fagan. "High Stakes: A Framework for Geopolitical Risk Management." Report, U.S. Chamber of Commerce Foundation, Washington, DC, USA, 2025.
  • February 2009
  • Article

GHG Trading Framework for the U.S. Biofuels Sector

By: Subbu Kumarappan and Satish V. Joshi
Substitution of petroleum fuels with biofuels such as ethanol and biodiesel has been shown to reduce greenhouse gas (GHG) emissions. These GHG reductions can be traded in the emerging carbon markets, and methodologies for quantifying and trading are still being... View Details
Keywords: Climate Change; Environmental Sustainability; Energy Sources; Energy Industry; United States
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Kumarappan, Subbu, and Satish V. Joshi. "GHG Trading Framework for the U.S. Biofuels Sector." Transition to a Bioeconomy: Environmental and Rural Development Impacts (February 2009), 78–95.
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