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  • November 2023 (Revised August 2024)
  • Background Note

Life Cycle Assessment: An Overview

By: Willy C. Shih, Michael W. Toffel and Kelsey Carter
Life cycle assessment (LCA) is a holistic approach to quantifying the environmental impacts—including resources consumed and wastes produced—associated with the entire life cycle of a product, from the production or extraction of the raw materials used in its creation,... View Details
Keywords: Life-cycle; Environmental Performance; Design; Environmental Management; Environmental Sustainability; Climate Change; Measurement and Metrics; Standards; Accounting; Environmental Accounting
Related
  • November 2010 (Revised July 2011)
  • Supplement

Oriflame S.A. (B)

By: David F. Hawkins and Karol Misztal
Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
Related
  • February 2001 (Revised March 2003)
  • Teaching Note

Circuits, Inc. TN

By: David F. Hawkins
Teaching Note for (9-100-013). View Details
Keywords: Stock Shares; Business Earnings; Standards
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  • 24 May 2004
  • Research & Ideas

When Reputation Trumps Regulation

cooperation of foreign regulators to meet the evidentiary standards of U.S. federal courts. Oftentimes, relying on foreign regulators for evidence gathering means that enforcement is very difficult. Q: You report that 15 percent of all... View Details
Keywords: by Ann Cullen
  • 25 Mar 2014
  • First Look

First Look: March 25

Accounting Standards and International Portfolio Holdings By: Yu, Gwen, and Aida Sijamic Wahid Abstract—Do differences in countries' accounting View Details
Keywords: Sean Silverthorne
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

board, their past professional experience, and their political contributions vary with the degree to which the accounting standards they propose are perceived as increasing View Details
Keywords: Sean Silverthorne
  • 03 Dec 2018
  • Research & Ideas

How Companies Can Increase Market Rewards for Sustainability Efforts

flavijus For the first time, a link has been drawn between public sentiment about a company’s sustainability practices and how that company is valued in the market. The results are important both for investors searching for under-valued, socially responsible companies,... View Details
Keywords: by Rachel Layne
  • 03 Feb 2018
  • Op-Ed

How to Heed BlackRock's Call for Corporate Social Responsibility

do so, investment funds will need to collect new data. The good news is that over the past decades, many initiatives have contributed to developing standards to assess companies’ social performance. The Sustainability View Details
Keywords: by Julie Battilana
  • 02 Aug 2004
  • What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

transparency for shareholders and other stakeholders. The primary argument is that, without high standards of personal integrity posed from within, Section 404 will be of limited value. As John Louk put it, "I personally believe that... View Details
Keywords: by James Heskett
  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and... View Details
Keywords: Sean Silverthorne
  • Web

LexisNexis Intelligize | Baker Library

accounting firm memos with analysis of securities, M&A, and tax issues. Disclosure searching by risk factors, legal relationships, exempt offerings in addition to standard corporate and financial criteria,... View Details
  • 15 Jun 2010
  • First Look

First Look: June 15

nature of accounting standards proposed between 1973 and 2007. Among other results, we find that length of service on the board and a prior career in investment banking/investment management are associated... View Details
Keywords: Martha Lagace
  • 11 Jul 2017
  • News

The Right Thing to Do

and the other misdeeds of the mortgage crisis, remains the standard when it comes to unbridled corporate greed. Enron went bankrupt in 2001 after using a series of accounting schemes to exaggerate its bottom... View Details
Keywords: Constantine von Hoffman; Securities, Commodities, and Other Financial Investments; Finance; Mining (except Oil and Gas); Mining
  • 10 Jan 2005
  • Research & Ideas

Professors Introduce Valuation Software

elements of the firm's accounting if they believe that reported data do not capture the economic performance of the company. The model then provides standardized financial statements and financial ratios for... View Details
Keywords: by Sean Silverthorne
  • 16 Sep 2010
  • News

Idea Takes Root

reports that the IIRC has the backing of the International Accounting Standards Board, the U.S. Financial Accounting Standards Board, and the... View Details
Keywords: Roger Thompson; Corporate Services
  • Web

Recruiting Platform - Recruiting

the tools and resources. Recruiters that create an HBS account in 12twenty are agreeing to the HBS Recruiting Standards of Conduct . Once a recruiter creates an account, they can: Post a job 12twenty job... View Details
  • December 2010 (Revised September 2011)
  • Case

Kanebo Ltd. (A)

By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details
Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan
Related
  • October 2011
  • Teaching Note

Bridging the GAAPs (TN)

By: Gwen Yu
Teaching Note for 111-114. View Details
Keywords: Equity; Financial Reporting; Investment Portfolio; Valuation; Framework; Adoption; Standards; Globalization
Related
  • November 2010 (Revised December 2011)
  • Supplement

Oriflame S.A. (C)

By: David F. Hawkins and Karol Misztal
Notes from Oriflame's 2009 annual report relevant to the assessment of the monetary impact of Oriflame's FX risk management actions. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Annual Reports; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
Related
  • 01 Dec 2020
  • News

Advance Racial Equity in the Office

those challenges. Quantitatively and qualitatively, define the standard of what “good” looks like, and then commit to bringing the same standard of rigor with which organizations approach any other aspect of... View Details