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- All HBS Web
(857)
- News (151)
- Research (562)
- Multimedia (2)
- Faculty Publications (206)
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- April 29, 2014
- Column
Corporate Reporting in the Big Data Era
By: George Serafeim
Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and... View Details
Keywords: Integrated Reporting; Big Data; Corporate Reporting; Sustainability; Corporate Social Responsibility; Corporate Governance; Accounting; Reporting; Organizational Change and Adaptation; Corporate Accountability; Analytics and Data Science; Information Technology; Communication; Financial Reporting; Business and Shareholder Relations
Serafeim, George. "Corporate Reporting in the Big Data Era." IIRC Blog (April 29, 2014).
- May 2013
- Article
The Performance Frontier: Innovating for a Sustainable Strategy
By: Robert G. Eccles and George Serafeim
By now most companies have sustainability programs. They're cutting carbon emissions, reducing waste, and otherwise enhancing operational efficiency. But a mishmash of sustainability tactics does not add up to a sustainable strategy. To endure, a strategy must address... View Details
Keywords: Sustainability; Innovation; Environment; Corporate Reporting; Corporate Social Responsibility; Governance; Strategy; Value; Corporate Social Responsibility and Impact; Performance; Environmental Sustainability; Innovation and Invention
Eccles, Robert G., and George Serafeim. "The Performance Frontier: Innovating for a Sustainable Strategy." Harvard Business Review 91, no. 5 (May 2013): 50–60.
- October 2018
- Supplement
JetBlue: Relevant Sustainability Leadership (B)
By: George Serafeim and David Freiberg
The case outlines JetBlue's decision to disclose according to the Sustainability Accounting Standards Board (SASB) standards and the ESG metrics they began reporting. Data on resulting changes in institutional ownership are also provided. View Details
Keywords: Sustainability; Metrics; Leadership And Change Management; Airlines; Innovation; Purpose; ESG; ESG (Environmental, Social, Governance) Performance; Sustainability Reporting; Change Management; Leadership; Mission and Purpose; Financial Reporting
Serafeim, George, and David Freiberg. "JetBlue: Relevant Sustainability Leadership (B)." Harvard Business School Supplement 119-044, October 2018.
- January 20, 2020
- Article
Larry Fink Isn't Going to Read Your Sustainability Report
By: Mark R. Kramer
In his recent annual letter to CEOs, BlackRock CEO Larry Fink makes the stunning claim that climate change has brought us to “the edge of a fundamental reshaping of finance” and “in the near future … a significant reallocation of capital.” BlackRock has committed to... View Details
Kramer, Mark R. "Larry Fink Isn't Going to Read Your Sustainability Report." Harvard Business Review Digital Articles (January 20, 2020).
- 20 Oct 2010
- Research & Ideas
HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability
Report: Integrated Reporting for a Sustainable Strategy. Several key questions arose during the workshop: To what degree should new reporting standards be melded into the... View Details
- Forthcoming
- Article
Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets
By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
- March 2014
- Module Note
Implementing Environmentally Sustainable Operations
Keywords: Sustainability; Sustainability Management; Sustainability Reporting; Sustainable Supply Chains; Sustainable Operations; Environment; Environmental And Social Sustainability; Environmental Management; Environmental Operations; Environmental Performance; Environmental Policy; Environmental Protection; Environmental Strategy; Environmental Regulation; Operations Management; Operations Strategy; Supply Chain Management; Operations; Supply Chain; Business Processes; Corporate Social Responsibility and Impact; Performance Evaluation; Performance Improvement; Safety; Social Enterprise; Quality; Production; Working Conditions; Animal-Based Agribusiness; Buildings and Facilities; Agriculture and Agribusiness Industry; Apparel and Accessories Industry; Biotechnology Industry; Construction Industry; Manufacturing Industry
Toffel, Michael W. "Implementing Environmentally Sustainable Operations." Harvard Business School Module Note 613-090, March 2014.
- 2010
- Chapter
Taking Sustainability Seriously: The Time Has Come for Integrated Reporting
By: Robert G. Eccles Jr. and Michael P. Krzus
Eccles, Robert G., Jr., and Michael P. Krzus. "Taking Sustainability Seriously: The Time Has Come for Integrated Reporting." Chap. 9 in Kapitalmarkt in Theorie und Praxis, edited by Fritz H. Rau and Peter Merk, 437–443. Deutsche Vereinigung für Finanzanalyse und Asset-Management (DVFA), 2010, German ed.
- March 2016 (Revised June 2016)
- Case
Gotong Royong: Toward Sustainable Palm Oil
By: Rebecca Henderson, Hann-Shuin Yew and Monica Baraldi
In late 2015, Jeff Seabright, chief sustainability officer at Unilever, had to report to Unilever CEO Paul Polman on the effort to transform palm oil cultivation. Historically, palm oil was produced using unsustainable methods that included burning large tracts of... View Details
Keywords: Sustainability; Environment; Industry Self-regulation; Corporate Image; Corporate Strategy; Indonesia; Malaysia
Henderson, Rebecca, Hann-Shuin Yew, and Monica Baraldi. "Gotong Royong: Toward Sustainable Palm Oil." Harvard Business School Case 316-124, March 2016. (Revised June 2016.)
- January 2012
- Article
Creating a Sustainable Society through Integrated Reporting Delivered via Cloud Computing
By: Kyle Armbrester and Robert G. Eccles
Armbrester, Kyle, and Robert G. Eccles. "Creating a Sustainable Society through Integrated Reporting Delivered via Cloud Computing." European Business Review (January 2012).
- Summer 2013
- Article
A Tale of Two Stories: Sustainability and the Quarterly Earnings Call
By: Robert G. Eccles and George Serafeim
One of the challenges companies claim to face in making sustainability a core part of their strategy and operations is that the market does not care about sustainability, either in general or because the time frames in which it matters are too long. The response of... View Details
Keywords: Sustainability; Communication; Integrated Corporate Reporting; Investment; Environmental Sustainability
Eccles, Robert G., and George Serafeim. "A Tale of Two Stories: Sustainability and the Quarterly Earnings Call." Journal of Applied Corporate Finance 25, no. 3 (Summer 2013): 66–77.
- Other Article
Sustainable Strategies and Net-Zero Goals
By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring... View Details
Keywords: Measurement; Sustainability; Net-zero Emissions; Environmental Sustainability; Integrated Corporate Reporting; Measurement and Metrics; Strategy
Frigo, Mark L., Robert S. Kaplan, and Karthik Ramanna. "Sustainable Strategies and Net-Zero Goals." Special Issue on Sustainability. Strategic Finance 103, no. 10 (April 2022): 42–49.
- 2008
- Report
State of the Region Report 2008: Sustaining Growth at the Top of Europe
By: Christian H.M. Ketels
The 2008 State of the Region Report is the fifth edition in this series of annual evaluations of competitiveness and cooperation across the Baltic Sea Region. The Report is organized into three parts: Part A of the Report describes the economic, political, and... View Details
Keywords: International Relations; Performance Evaluation; Competitive Strategy; Competitive Advantage; Cooperation; Baltic Countries; European Union
Ketels, Christian H.M. "State of the Region Report 2008: Sustaining Growth at the Top of Europe." Report Series, Baltic Development Forum, Copenhagen, December 2008.
- 2010
- Report
Vietnam Competitiveness Report 2010
By: Christian H.M. Ketels, Nguyen Dinh Cung, Nguyen Thi Tue Anh and Do Hong Hanh
The 2010 Vietnam Competitiveness Report contains a broad assessment of Vietnam's current competitiveness, an analysis of the key challenges and opportunities ahead, and a proposal for an economic strategy to enable Vietnam to reach a higher level of sustainable growth.... View Details
Keywords: Economic Growth; Trade; Governing Rules, Regulations, and Reforms; Policy; Labor; Industry Clusters; Performance Capacity; Performance Productivity; Competitive Strategy
Ketels, Christian H.M., Nguyen Dinh Cung, Nguyen Thi Tue Anh, and Do Hong Hanh. "Vietnam Competitiveness Report 2010." Report Series, Central Institute for Economic Management, Hanoi/Singapore, December 2010.
- December 2012 (Revised October 2013)
- Case
Developing the Materiality Matrix at Telefónica
By: Robert G. Eccles, George Serafeim and Asun Cano-Escoriaza
Telefónica, one of the largest telecommunication companies in the world and headquartered in Spain, has been issuing a corporate sustainability report since 2002. In its 2011 Sustainability report, the company included a "materiality matrix," and was one of only five... View Details
Keywords: Sustainability; Sustainability Reporting; Sustainable Strategy; CSR; Corporate Social Responsibility; Communication Technology; Environmental Accounting; Corporate Social Responsibility and Impact; Environmental Sustainability; Telecommunications Industry; Spain
Eccles, Robert G., George Serafeim, and Asun Cano-Escoriaza. "Developing the Materiality Matrix at Telefónica." Harvard Business School Case 413-088, December 2012. (Revised October 2013.)
- July 2009 (Revised January 2014)
- Case
Sustainability at Millipore
By: Michael W. Toffel and Katharine Lee
This case describes Millipore Corporation's approach to becoming a more environmentally sustainable company. As he prepared for his quarterly meeting with the CEO, the Director of Sustainability needed to develop positions on several issues. Tactically, he needed to... View Details
Keywords: Investment; Corporate Disclosure; Operations; Corporate Social Responsibility and Impact; Organizational Structure; Natural Environment; Environmental Sustainability; Pollutants
Toffel, Michael W., and Katharine Lee. "Sustainability at Millipore." Harvard Business School Case 610-012, July 2009. (Revised January 2014.) (defining sustainability in a corporate context, managing greenhouse gas (GHG) emissions including inventories, targets, disclosure, reduction strategies.)
- September 2010 (Revised August 2011)
- Background Note
A Chronology of Integrated Reporting
By: Robert G. Eccles and Michael P. Krzus
This technical note traces the development of integrated reporting through published materials, research, and the formation of various committees. Readers will gain an understanding of how the topics of nonfinancial information, sustainable development, corporate... View Details
Keywords: Integrated Corporate Reporting; Corporate Disclosure; Product Development; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Issues
Eccles, Robert G., and Michael P. Krzus. "A Chronology of Integrated Reporting." Harvard Business School Background Note 411-049, September 2010. (Revised August 2011.)
- May 2011
- Article
The Growing Power of Non-financial Reports
By: Ioannis Ioannou and George Serafeim
We are exploring the value of forcing corporations to issue sustainability reports, which provide information about corporate performance in terms of social, environmental and governance issues. In a breakthrough study they asked, what is the effect of mandatory... View Details
- 23 May 2011
- Research & Ideas
Corporate Sustainability Reporting: It’s Effective
Editor's note: Please see related story, Leading and Lagging Countries in Contributing to a Sustainable Society. Although companies are increasingly reporting on their corporate View Details
Keywords: by Michael Blanding
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
lecturer at HBS specializing in corporate reporting, and Krzus, a public policy and external affairs partner with Grant Thornton LLP. They recently authored One Report: Integrated Reporting for a Sustainable... View Details
Keywords: by Martha Lagace