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Show Results For
- All HBS Web
(5,327)
- People (3)
- News (1,109)
- Research (3,255)
- Events (47)
- Multimedia (49)
- Faculty Publications (1,826)
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 (Spring 2012): 65–71.
- January 2019
- Teaching Note
Accenture's Code of Business Ethics
By: Eugene Soltes
Teaching Note for HBS No. 119-049. View Details
- December 2019
- Article
The Ethical Perils of Personal, Communal Relations: A Language Perspective
By: Maryam Kouchaki, Francesca Gino and Yuval Feldman
The current paper focuses on how the type of relationship that exists between a group and its members influences misconduct by fostering certain perceptions of the group. Using multiple methods, lab- and field-based experiments (N = 1,679), and a large dataset of S&P... View Details
Kouchaki, Maryam, Francesca Gino, and Yuval Feldman. "The Ethical Perils of Personal, Communal Relations: A Language Perspective." Psychological Science 30, no. 12 (December 2019): 1745–1766.
- 01 Aug 2012
- News
ISO standards stamp approval
- January 2013 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan... View Details
Keywords: IASB; IFRS; International Politics; Standard Setting; Accounting; International Accounting; International Relations; Government and Politics; Accounting Industry; Public Administration Industry; China; Europe; United States
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)." Harvard Business School Case 113-089, January 2013. (Revised March 2014.)
- Spring 2014
- Article
Ex-Ante Agreements in Standard Setting and Patent Pool Formation
By: Gaston Llanes and Joaquin Poblete
We present a model of standard setting and patent-pool formation. We study the effects of alternative standard-setting and pool-formation rules on technology choice, prices, and welfare. We find three main results. First, we show that allowing patent pools may reduce... View Details
Keywords: Standard Setting; Patent Pools; Royalty Stacking; Ex-ante Agreements; Coalition Formation; Motivation and Incentives; Patents; Agreements and Arrangements; Standards
Llanes, Gaston, and Joaquin Poblete. "Ex-Ante Agreements in Standard Setting and Patent Pool Formation." Special Issue on Innovation Economics. Journal of Economics & Management Strategy 23, no. 1 (Spring 2014): 50–67.
- 01 Sep 2023
- News
Elevator Pitch: Standard of Care
Illustration by Drue Wagner Mike H. M. Teodorescu (DBA 2018) CEO, SurgiBox Dan Brown (DBA 2019) CFO Concept: Founded in the wake of Haiti’s 2010 earthquake, SurgiBox’s lead product is a portable operating room that fits into a backpack and runs on a rechargeable... View Details
- winter 1985
- Article
The Nonpecuniary Costs of Automobile Emissions Standards
By: Timothy F. Bresnahan and Dennis Yao
An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details
Bresnahan, Timothy F., and Dennis Yao. "The Nonpecuniary Costs of Automobile Emissions Standards." RAND Journal of Economics 16, no. 4 (winter 1985): 437–455. ((reprinted in W. Harrington and V. McConnell (eds.) Controlling Automobile Air Pollution, 2007)
Harvard users click here for full text.)
- 06 Jul 2009
- Research & Ideas
Conducting Layoffs: ’Necessary Evils’ at Work
In this uncertain economic climate, downsizing and layoffs are a sadly frequent occurrence. Although bad news is always painful to deliver and to hear, the process of conducting "necessary... View Details
Keywords: by Martha Lagace
- January 2019
- Case
Accenture's Code of Business Ethics
By: Eugene Soltes
Leaders of Accenture’s compliance and ethics program are seeking to design a new code of business ethics for its global workforce of over 400,000 employees. The case explores the decision-making process that went into the design process and ultimately how they created... View Details
Soltes, Eugene. "Accenture's Code of Business Ethics." Harvard Business School Case 119-049, January 2019.
- 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
Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry
da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223.
- 2006
- Article
Voluntary Codes of Conduct for Multinational Corporations: Coordinating Duties of Rescue and Justice
By: Nien-he Hsieh
This paper examines the extent to which the voluntary adoption of codes of conduct by multinational corporations (MNCs) renders MNCs accountable for the performance of actions specified in a code of conduct. In particular, the paper examines the ways in which codes of... View Details
Keywords: Business Ventures
Hsieh, Nien-he. "Voluntary Codes of Conduct for Multinational Corporations: Coordinating Duties of Rescue and Justice." Business Ethics Quarterly 16, no. 2 (April 2006): 119–135.
A Global Leader's Guide to Managing Business Conduct
An extensive global survey by three Harvard Business School professors finds that employees agree on core standards of corporate behavior; but meeting those standards will require new approaches to managing business conduct. The compliance and ethics programs of... View Details
- Fall 2024
- Article
The Problem of Good Conduct Among Financial Advisers
By: Mark Egan, Gregor Matvos and Amit Seru
Households in the United States often rely on financial advisers for investment and savings decisions, yet there is a widespread perception that many advisers are dishonest. This distrust is not unwarranted: approximately one in fifteen advisers has a history of... View Details
Egan, Mark, Gregor Matvos, and Amit Seru. "The Problem of Good Conduct Among Financial Advisers." Journal of Economic Perspectives 38, no. 4 (Fall 2024): 193–210.
- September 2011
- Article
A Global Leader's Guide to Managing Business Conduct
An extensive global survey by three Harvard Business School professors finds that employees agree on core standards of corporate behavior. But meeting those standards will require new approaches to managing business conduct. The compliance and ethics programs of most... View Details
Keywords: Leadership; Management; Ethics; Cross-Cultural and Cross-Border Issues; Globalized Firms and Management; Standards; Corporate Accountability; Corporate Governance
Paine, Lynn S., Rohit Deshpandé, and Joshua D. Margolis. "A Global Leader's Guide to Managing Business Conduct." Harvard Business Review 89, no. 9 (September 2011). (Online edition.)
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
- February 2007 (Revised March 2012)
- Compilation
John D. Rockefeller and the Creation of Standard Oil
By: Nancy F. Koehn and Katherine Miller
Reconstructs the entrepreneurial journey of John D. Rockefeller, founder of Standard Oil and one of the most famous business figures in history. Traces his early career as a retailer in Cleveland through his decision to enter the oil industry in the early 1860s to his... View Details
Keywords: Entrepreneurship; Ethics; Business History; Innovation and Invention; Growth and Development Strategy; Personal Development and Career; Competitive Strategy; Energy Industry
Koehn, Nancy F., and Katherine Miller. "John D. Rockefeller and the Creation of Standard Oil." Harvard Business School Compilation 807-110, February 2007. (Revised March 2012.)
- March 2024
- Supplement
Madrigal: Conducting a Customer-Base Audit
By: Eva Ascarza, Peter Fader, Bruce G.S. Hardie and Michael Ross
This case presents a scenario where Madrigal, a U.S. retailer with a rich 20-year history and a solid loyalty program, faces a turning point with the arrival of a new CEO. This leadership change reveals a critical gap in understanding the customer base, prompting an... View Details
- March 2024
- Teaching Note
Madrigal: Conducting a Customer-Base Audit
By: Eva Ascarza, Peter S. Fader, Bruce Hardie and Michael Ross
Teaching Note for HBS Case No. 524-046. This case presents a scenario where Madrigal, a U.S. retailer with a rich 20-year history and a solid loyalty program, faces a turning point with the arrival of a new CEO. This leadership change reveals a critical gap in... View Details
Political Standards
The University of Chicago Press November 2015.
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in... View Details