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  • All HBS Web  (117)
    • News  (10)
    • Research  (96)
    • Events  (2)
  • Faculty Publications  (19)

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  • All HBS Web  (117)
    • News  (10)
    • Research  (96)
    • Events  (2)
  • Faculty Publications  (19)
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  • 2021
  • Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna
Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details
Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability
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Kaplan, Robert S., and Karthik Ramanna. "How to Fix ESG Reporting." Harvard Business School Working Paper, No. 22-005, July 2021.
  • 09 Jun 2015
  • First Look

First Look: June 9, 2015

instance, estimates of U.S. annual losses indicate $1 trillion paid in bribes, $270 billion lost due to unreported income, as well as $42 billion lost in retail due to shoplifting and employee theft. In this article we draw on insights from the growing fields of View Details
Keywords: Sean Silverthorne
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

Minimizing Joint Gains: An Ethical Dilemma? Authors:Stephen M. Garcia, Max H. Bazerman, and Dale T. Miller Abstract People prefer maximizing joint gains (e.g., self gets $600 / counterpart gets $800) instead of receiving lower amounts... View Details
  • 13 May 2014
  • First Look

First Look: May 13

networking. Drawing from moral psychology research, we posit that this intentional behavior has unintended consequences for an individual's morality. Unlike personal networking in pursuit of emotional support or friendship, and unlike... View Details
Keywords: Sean Silverthorne
  • 15 Mar 2024
  • HBS Case

Let's Talk: Why It's Time to Stop Avoiding Taboo Topics at Work

unease, but it’s still an important conversation to pursue, she says. In many cases, managers would prefer to hear why employees feel they deserve better compensation and attempt to respond, rather than lose those employees to... View Details
Keywords: by Avery Forman
  • 25 Jun 2024
  • Research & Ideas

Rapport: The Hidden Advantage That Women Managers Bring to Teams

communication and rapport between managers and employees. In this case, the manager may not have scheduled the fast-food stations properly, forcing an overtaxed employee to juggle both packaging meals and taking orders. With an improperly managed staff stretched too... View Details
Keywords: by Kara Baskin; Food & Beverage
  • 22 Mar 2016
  • First Look

March 22, 2016

costless redistribution of arbitrarily determined unequal outcomes and prefer justifying tax progressivity based on benefit received rather than on diminishing marginal social welfare of income. These attitudes are shown to be linked to... View Details
Keywords: Sean Silverthorne
  • 30 Oct 2012
  • First Look

First Look: October 30

Michael W. Toffel Publication:Organization Science (forthcoming) Abstract Governments and other organizations often outsource activities to achieve cost savings from market competition. Yet such benefits are often accompanied by poor quality resulting from View Details
Keywords: Sean Silverthorne
  • 25 Apr 2017
  • First Look

First Look at New Research, April 25

people prefer the action that saves more lives, despite its being more aversive. Our findings shed light on the formation of moral judgment under normative conflict, the conditions for View Details
Keywords: Sean Silverthorne
  • 26 Mar 2013
  • First Look

First Look: March 26

http://ssrn.com/abstract=2232177 How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments By: Kuziemko, Ilyana, Michael I. Norton, Emmanuel Saez, and Stefanie Stantcheva Abstract—This paper analyzes the... View Details
Keywords: Sean Silverthorne
  • 04 Sep 2001
  • Research & Ideas

Is Government Just Stupid? How Bad Decisions Are Made

discussions, they typically focus on specific issues, such as those mentioned in the campaign promises presented above. They then evaluate politicians based on how well the politicians' positions match their preferences on these key... View Details
Keywords: by Max H. Bazerman, Jonathan Baron & Katherine Shonk
  • 25 Mar 2014
  • First Look

First Look: March 25

The imperial encounter with political economy was neither uniform across political, economic, cultural, and religious constellations nor static across time. The contributions collected in this volume address, with undeniable pertinence for the struggles of later... View Details
Keywords: Sean Silverthorne
  • 07 Jul 2008
  • Research & Ideas

Innovation Corrupted: How Managers Can Avoid Another Enron

abstract definitions of purpose unrelated to corporate ideals, distinctive competences, and organizational opportunities easily gave way to uncontrolled criteria such as personal preference and opportunism. As a natural result, immediate... View Details
Keywords: by Martha Lagace; Energy; Utilities
  • 18 Sep 2012
  • First Look

First Look: September 18

Ayal, and Dan Ariely Abstract In three experiments, we examine whether individuals cheat more when other individuals can benefit from their cheating (they do) and when the number of beneficiaries of wrongdoing is larger (they do). Our results indicate that people use... View Details
Keywords: Sean Silverthorne
  • 09 Feb 2015
  • Research & Ideas

Professional Networking Makes People Feel Dirty

School of Management at Northwestern University.) "From an academic perspective, we thought we could advance the theory of networks by looking at the psychological consequences of networking." Previous psychology research has shown that people think about View Details
Keywords: by Carmen Nobel
  • Research Summary

Overview

By: Matthew C. Weinzierl

My academic research centers on uncovering and closing gaps between the theory and reality of tax policy. My main contribution has been to identify and address a mismatch between the goals for taxation typically assumed in theory and the goals the public and... View Details

  • 10 Apr 2012
  • First Look

First Look: April 10

principle, be instantly acquired, clarity may take time to develop and may interact with credibility in complex ways so that relational contracts may often be difficult to build. Vicarious Dishonesty: When Psychological Closeness Creates Distance from One's View Details
Keywords: Carmen Nobel
  • 05 May 2011
  • What Do You Think?

How Ethical Can We Be?

Tenbrunsel, a professor of business ethics at the University of Notre Dame, argue that something they call bounded ethicality leads "even good people to engage in ethically questionable behavior that contradicts their own preferred... View Details
Keywords: by Jim Heskett
  • 19 Apr 2010
  • Research & Ideas

The History of Beauty

provide further major challenges for new ventures. Creative talent, astute marketing skills, and the ability to understand and respond rapidly to consumer fashions and preferences are all needed to succeed. There are fortunes to be made... View Details
Keywords: by Sean Silverthorne; Beauty & Cosmetics
  • 01 May 2019
  • What Do You Think?

What Should the Leadership of YouTube Do?

littleny Can YouTube’s Users Help the Company Deal With Its “Moral” Problem?* This month’s mini-case described the dilemma faced by Susan Wojcicki, CEO of YouTube: how far to promote “sustainability,” viewership, and (to some) free speech at the risk of losing what is... View Details
Keywords: by James Heskett; Entertainment & Recreation; Media & Broadcasting
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