Impact Accounting - Publications - Faculty & Research

Article

Four Things No One Will Tell You About ESG Data

By: Sakis Kotsantonis and George Serafeim

As the ESG finance field and the use of ESG data in investment decision-making continue to grow, the authors seek to shed light on several important aspects of ESG measurement and data. This article is intended to provide a useful guide for the rapidly rising number of... View Details

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April 2012
Article

Corporate Ownership Structure and Bank Loan Syndicate Structure

By: Chen Lin, Yue Ma, Paul Malatesta and Yuhai Xuan

Using a novel data set on corporate ownership and control, we show that the divergence between the control rights and cash-flow rights of a borrowing firm's largest ultimate owner has a significant impact on the concentration and composition of the firm's loan... View Details

Keywords: Ownership; Financing and Loans; Cash Flow; Borrowing and Debt; Accounting; Crisis Management; Relationships; Law; Contracts; Banking Industry

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Social Enterprise - Faculty & Research

; Global Supply Chains ; Internal Governance Structure ; Public Opinion ; Supply Chain ; Corporate Accountability ; Corporate Social Responsibility and Impact ; Working Conditions Citation Read Now Related... View Details

08 Sep 2014
Research & Ideas

The Strategic Way To Hire a Sales Team

your stars in activities that exhibit both high impact and high variability. That may be prospecting or account management; it may be transaction selling or solution selling; it may be call frequency or... View Details

Keywords: by Carmen Nobel

18 Sep 2007
First Look

First Look: September 18, 2007

http://www.hbs.edu/research/pdf/08-013.pdf Evidence on the Effects of Unverifiable Fair-Value Accounting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires firms to use fair-value estimates to determine goodwill... View Details

Keywords: Martha Lagace

02 Apr 2019
First Look

New Research and Ideas, April 2, 2019

fatalities. Second, mass shootings account for a small portion of all gun deaths but have an outsized influence relative to other homicides. Third, when looking at bills that were actually enacted into law, the View Details

Keywords: Dina Gerdeman

21 May 2007
Research & Ideas

Fixing the Marketing-CEO Disconnect

agencies, now they are delegating sales, distribution strategy, pricing, and product development to CMOs, who often lack overarching strategic responsibility. CEOs expect their CMOs to drive marketing decisions, but no one is singularly View Details

Keywords: by Sean Silverthorne

01 Oct 2001
Research & Ideas

How To Make Restructuring Work for Your Company

necessary to decide how they will be spread over the merging companies' workforces. This decision can significantly impact the merger integration process and how the stock market values the merger, by sending employees and investors a... View Details

Keywords: by Stuart C. Gilson

01 Mar 2023
What Do You Think?

How Much Does 'Deep Purpose' Matter to the Bottom Line?

suggests that we both “resurrect a fabled past” (nostalgia) and “break with an inglorious one” in envisioning the future (postalgia). This requires fostering a critical dialogue about the past. What accounts for why we’re here today? What... View Details

Keywords: by James Heskett

10 Feb 2021
Research & Ideas

Has #MeToo Changed How Hollywood Hires?

“Examining the differential change due to the association with Weinstein is critical. It helps better nail down the specific effect of #MeToo. Those without prior ties to Weinstein serve as a control group,” Luo explains. “Changes in their behavior help View Details

Keywords: by Rachel Layne; Media & Broadcasting

09 Jul 2020
Research & Ideas

It’s Time to Reset Decision-Making in Your Organization

sources and gather new perspectives." Bennett and Lemoine recommend reaching out “to partners, customers, researchers, trade groups, and perhaps even competitors” in times of uncertainty, in order to understand the impact of this... View Details

Keywords: by Boris Groysberg and Sarah Abbott

02 Aug 2022
Research & Ideas

6 Strategies for Building Socially Responsible—and Profitable—Companies

A dozen years ago, Harvard Business School Professor George Serafeim wondered why some companies operated with an eye toward the greater good, while most did not. Back then, he always got the same response: Corporate leaders thought social and environmental practices... View Details

Keywords: by Lane Lambert

30 Jun 2015
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First Look: June 30, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=46138 Forthcoming Accounting Review An Analysis of Self-reported Anticorruption Efforts By: Healy, Paul M., and George Serafeim Abstract—We use Transparency International's ratings of... View Details

Keywords: Carmen Nobel

16 Jul 2020
Research & Ideas

Restaurant Revolution: How the Industry Is Fighting to Stay Alive

of Inspire Brands, which owns Buffalo Wild Wings, Arby’s, Jimmy John’s and Sonic Drive-In, explained that with 11,000 restaurants in its portfolio, Inspire is seeing very different impacts across the brands driven primarily by their... View Details

Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage

09 May 2017
What Do You Think?

Should Management Be Primarily Responsible to Shareholders?

sheet to provide immediate rewards to investors. Don’t nod off at this point. Agency theory is much more than just a dry concept; it has had a profound impact on the way corporations have been managed for nearly 50 years. One reason the... View Details

Keywords: by James Heskett

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Online Business Strategy Courses | HBS Online

Certificate Strategy Execution Professor Robert Simons Gain the tools, skills, and frameworks to successfully implement strategy within your organization and drive impactful results. 8 weeks, 5-8 hrs/week Pay by September 11 $1,850... View Details

10 Nov 2015
First Look

November 10, 2015

acquisition (CPA). However, these standard online advertising metrics are plagued with attribution problems and do not account for dynamics. These issues can easily lead firms to overspend on some actions and thus waste money and/or... View Details

Keywords: Sean Silverthorne

23 May 2019
News

Tracy P. Palandjian, MBA 1997

Parthenon Group 2008 Named Managing Director, Parthenon Group 2011 Cofounds Social Finance 2011 Named Board Chair, Facing History and Ourselves 2013 Social Finance launches first Social Impact Bond 2017 Named Vice Chair, Harvard Board of... View Details

Keywords: Susan Young

30 Mar 2021
Research & Ideas

Commuting Hurts Productivity and Your Best Talent Suffers Most

negative health outcomes, including heart disease—Wu says this is the first study to analyze the impact on the innovation generated by firms and their workers. The research team analyzed a sample of 3,445 inventors and 1,180 firms in... View Details

Keywords: by Lane Lambert

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