Publications
Publications
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(2,504)
- Faculty Publications (361)
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- September 2023
- Teaching Note
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Teaching Note for HBS Case No. 623-006. Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions,... View Details
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy C. Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- September 2023
- Article
The Changing Role of Managers
By: Letian Zhang
This study argues that the increase in middle management in recent decades was
accompanied by a major shift in managerial roles. Increased task complexity and a
new management philosophy have reduced the need for direct supervision but generated
a much greater... View Details
- Article
Update on E-liability Accounting
By: Robert Kaplan, Karthik Ramanna and Piyush Jha
Since publication of the original E-liability carbon accounting paper (HBR, Nov 2021), we created the E-liability Institute to help companies, governments, and nonprofits implement the method. The Institute’s mission is to test and validate the method, and develop... View Details
- June 2023
- Case
Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs
By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details
- May 2023
- Case
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy C. Shih and Emilie Billaud
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- May 2023
- Article
Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings
By: Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Ineffective internal controls over financial reporting often relates to a lack of qualified personnel with sufficient accounting and technical expertise. In this study, we examine whether firms respond to internal control failures by increasing their demand for... View Details
- April 2023 (Revised July 2023)
- Case
Dena Almansoori at e&: Fostering Culture Change at a UAE Telco Transforming to a Global Techco
By: Emily Truelove, Michelle Zhang and Alpana Thapar
Dena Almansoori, the first female and one of the youngest members of the United Arab Emirates-based e&’s leadership team, joined in 2020 just before e& began a strategic transition from being a regional telecommunications company to becoming a global technology... View Details
- April 2023 (Revised July 2023)
- Case
Dena Almansoori at e&: Fostering Culture Change at a UAE Telco Transforming to a Global Techco (Abridged)
By: Emily Truelove, Michelle Zhang and Alpana Thapar
Dena Almansoori, the first female and one of the youngest members of the United Arab Emirates-based e&’s leadership team, joined in 2020 just before e& began a strategic transition from being a regional telecommunications company to becoming a global technology... View Details
Keywords: Technology; Telecommunications; Employee Mobility; Leading Change; Human Resources; Organizational Culture; Transformation; Change Management; Employee Relationship Management; Leadership; Talent and Talent Management; Telecommunications Industry; Technology Industry; Middle East; United Arab Emirates
- April 2023 (Revised July 2023)
- Case
Fermenting Accounting Problems at Vermont Kombucha Corp.
By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
- 2023
- Working Paper
Corporate Website-based Measures of Firms' Value Drivers
By: Wei Cai, Dennis Campbell and Patrick Ferguson
We develop and validate new text-based measures of firms’ financial and non-financial value drivers. Using the Wayback Machine to access public US firms’ archived websites from 1995-2020, we scrape text from corporate homepages. We use Kaplan and Norton’s (1992)... View Details
- March 2023 (Revised June 2023)
- Teaching Note
Ransomware Attack at Springhill Medical Center
By: Suraj Srinivasan and Li-Kuan (Jason) Ni
Teaching Note for HBS Case No. 123-065. In July, 2019, Springhill Medical Center (“SMC”) in Mobile, Alabama fell prey to a malicious ransomware attack that crippled the hospital’s internal network systems and public-facing web page. While the hospital rushed to... View Details
Keywords: Disruption; Communication; Communication Strategy; Decision Making; Decision Choices and Conditions; Judgments; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Controls; Policy; Employees; News; Cybersecurity; Digital Strategy; Information Infrastructure; Information Management; Internet and the Web; Crisis Management; Business or Company Management; Resource Allocation; Risk Management; Negotiation Tactics; Failure; Business and Stakeholder Relations; Attitudes; Behavior; Perception; Reputation; Trust; Public Opinion; Social Issues; Health Industry; Alabama; United States
- February 2023
- Case
Ransomware Attack at Springhill Medical Center
By: Suraj Srinivasan and Li-Kuan (Jason) Ni
In July, 2019, Springhill Medical Center (“SMC”) in Mobile, Alabama, fell prey to a malicious ransomware attack that crippled the hospital’s internal network systems and public-facing web page. While the hospital rushed to securely restore the network, medical... View Details
Keywords: Disruption; Communication; Communication Strategy; Decision Making; Decision Choices and Conditions; Judgments; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Controls; Policy; Employees; News; Cybersecurity; Digital Strategy; Information Infrastructure; Information Management; Internet and the Web; Crisis Management; Resource Allocation; Risk Management; Negotiation Tactics; Failure; Business and Stakeholder Relations; Attitudes; Behavior; Perception; Reputation; Trust; Public Opinion; Social Issues; Health Industry; United States; Alabama
- 2023
- Working Paper
Crowding in Private Quality: The Equilibrium Effects of Public Spending in Education
By: Tahir Andrabi, Natalie Bau, Jishnu Das, Asim Ijaz Khwaja and Naureen Karachiwalla
We estimate the equilibrium effects of a public-school grant program administered through school councils in Pakistani villages with multiple public and private schools and clearly defined catchment boundaries. The program was randomized at the village-level, allowing... View Details
- January 2023
- Teaching Note
The Opioid Settlement and Executive Pay at AmerisourceBergen
By: Suraj Srinivasan and Li-Kuan Ni
Teaching Note for HBS Case No 122-014. In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged... View Details
Keywords: Opioids; Shareholder Activism; Investment Activism; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Executive Compensation; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
- December 2022
- Article
Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition
By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk
This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details
- 2023
- Article
Green Bargains: Leveraging Public Investment to Advance Climate Regulation
By: Jonas Meckling and Jesse Strecker
Climate policy has entered a new era as public investment is increasingly moving to center stage, including recovery spending and long-term climate investment plans. While essential for decarbonization, public investment is not enough – the carrots of investment need... View Details
- 2022
- Working Paper
The Evolution of ESG Reports and the Role of Voluntary Standards
By: Ethan Rouen, Kunal Sachdeva and Aaron Yoon
We examine the evolution of ESG reports of S&P 500 firms from 2010 to 2021. The
percentage of firms releasing these voluntary disclosures increased from 35% to 86%
during this period, although the length of these documents experienced more modest
growth. Using a... View Details
- October 2022 (Revised June 2024)
- Case
Driving Decarbonization at BMW
The case describes BMW’s electrification and decarbonization strategy, and how the company measured carbon emissions throughout the life cycle of its vehicles and used tools like carbon abatement cost curves to evaluate decarbonization opportunities. In mid-2022,... View Details
Keywords: Decarbonization; Climate Change; Environment; Sustainability; Carbon Accounting; Carbon; Carbon Abatement; Electric Vehicles; Automobiles; Transportation; Environmental Accounting; Environmental Management; Environmental Sustainability; Accounting; Strategy; Technological Innovation; Supply Chain; Business and Stakeholder Relations; Transportation Industry; Auto Industry; Battery Industry; Germany; China; United States; Europe