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Publications

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  • All HBS Web  (525)
    • News  (27)
    • Research  (458)
    • Events  (1)
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Show Results For

  • All HBS Web  (525)
    • News  (27)
    • Research  (458)
    • Events  (1)
    • Multimedia  (3)
  • Faculty Publications  (291)
← Page 3 of 525 Results →
  • October 2002 (Revised March 2004)
  • Case

Management Earnings Disclosure and Pro Forma Reporting

Introduces a discussion of management earnings disclosure and the growing use of pro forma reporting by corporations. Highlights the background of pro forma reporting, how it has been used in the past couple of years, and what the regulators at the capital markets... View Details
Keywords: Business Earnings; Corporate Disclosure; Financial Reporting; Management Teams
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Bradshaw, Mark T., and Jacob Cohen. "Management Earnings Disclosure and Pro Forma Reporting." Harvard Business School Case 103-005, October 2002. (Revised March 2004.)
  • 9 May 2011 - 11 May 2011
  • Conference Presentation

How Firms Respond to Mandatory Information Disclosure

By: Anil Doshi, Michael Toffel and Glen W. S. Dowell
When new institutional pressures arise, which organizations are particularly likely to resist or acquiesce? When subjected to new information disclosure mandates, an increasingly popular form of market-based government regulation, which types of organizations are... View Details
Keywords: Corporate Disclosure; Governing Rules, Regulations, and Reforms; Environmental Regulation; Corporate Social Responsibility and Impact; Organizational Change and Adaptation
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Doshi, Anil, Michael Toffel, and Glen W. S. Dowell. "How Firms Respond to Mandatory Information Disclosure." Paper presented at the Alliance for Research on Corporate Sustainability Annual Research Conference, Philadelphia, PA, May 9–11, 2011.
  • June 2011 (Revised February 2013)
  • Case

Mandatory Environmental, Social, and Governance Disclosure in the European Union

By: George Serafeim
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG... View Details
Keywords: Integrated Corporate Reporting; Corporate Strategy; Corporate Disclosure; Environmental Accounting; Competitive Strategy; International Accounting; Financial Reporting; Corporate Social Responsibility and Impact; Governing Rules, Regulations, and Reforms; Debates; Europe
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Eccles, Robert G., George Serafeim, and Phillip Andrews. "Mandatory Environmental, Social, and Governance Disclosure in the European Union." Harvard Business School Case 111-120, June 2011. (Revised February 2013.)
  • October 2021
  • Article

Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks

By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan
This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details
Keywords: Transparency; Reporting; Shareholder Engagement; Shareholder Activism; Climate Change; Risk and Uncertainty; Environmental Management; Investment Activism; Corporate Disclosure; Communication Strategy; Information Publishing; Measurement and Metrics; Corporate Social Responsibility and Impact; Problems and Challenges; United States
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Flammer, Caroline, Michael W. Toffel, and Kala Viswanathan. "Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks." Strategic Management Journal 42, no. 10 (October 2021): 1850–1879. (Featured in Harvard Business Review.)
  • 08 Oct 2015
  • Working Paper Summaries

Market Reaction to Mandatory Nonfinancial Disclosure

Keywords: by Jyothika Grewal, Edward J. Riedl & George Serafeim
  • September 2001
  • Article

Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature

By: Paul M. Healy and Krishna G. Palepu
Keywords: Information; Markets; Corporate Disclosure; Capital
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Healy, Paul M., and Krishna G. Palepu. "Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature." Journal of Accounting & Economics 31, nos. 1-3 (September 2001): 405–440.
  • 22 Feb 2008
  • Conference Presentation

MapEcos: Introduction and Facility Information Disclosure

By: Michael W. Toffel
Keywords: Corporate Disclosure; Information
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Toffel, Michael W. "MapEcos: Introduction and Facility Information Disclosure." Paper presented at the Small Business Environmental Roundtable, February 22, 2008.
  • 2021
  • Working Paper

Shareholder Activism and Firms’ Voluntary Disclosure of Climate Change Risks

By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan
This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details
Keywords: Shareholder Activism; Climate Risk; Corporate Accountability; Climate Change; Corporate Disclosure; Corporate Governance; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Risk and Uncertainty; Natural Environment; Environmental Sustainability; Financial Services Industry; United States
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Flammer, Caroline, Michael W. Toffel, and Kala Viswanathan. "Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks." Harvard Business School Working Paper, No. 20-049, October 2019. (Revised March 2021.)
  • 13 Nov 2019
  • Working Paper Summaries

Shareholder Activism and Firms’ Voluntary Disclosure of Climate Change Risks

Keywords: by Caroline Flammer, Michael W. Toffel, and Kala Viswanathan
  • May 1985
  • Background Note

Business Segment Disclosure and Analysis

By: David F. Hawkins
Keywords: Corporate Disclosure
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Hawkins, David F. "Business Segment Disclosure and Analysis." Harvard Business School Background Note 185-127, May 1985.
  • 2021
  • Working Paper

Proxy Advisory Firms and Corporate Shareholder Engagement

By: Aiyesha Dey, Joshua White and Austin Starkweather
We examine the influence of proxy advisors on firms’ shareholder engagement behavior. Our analyses exploit a quasi-natural experiment using Say-On-Pay voting outcomes near a threshold that triggers a review of engagement activities by Institutional Shareholder Services... View Details
Keywords: Proxy Advisors; ISS; Shareholder Engagement; Disclosure; Business and Shareholder Relations; Executive Compensation; Corporate Disclosure
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Dey, Aiyesha, Joshua White, and Austin Starkweather. "Proxy Advisory Firms and Corporate Shareholder Engagement." Harvard Business School Working Paper, No. 21-137, June 2021. (Revised February 2022.)
  • February 1992
  • Background Note

Note on Financial Instrument Disclosure

By: David F. Hawkins
Keywords: Financial Instruments; Corporate Disclosure
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Hawkins, David F. "Note on Financial Instrument Disclosure." Harvard Business School Background Note 192-085, February 1992.
  • November 2014
  • Article

The Impact of Corporate Sustainability on Organizational Processes and Performance

By: Robert G. Eccles, Ioannis Ioannou and George Serafeim
We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 U.S. companies, we find that corporations that voluntarily adopted sustainability policies by 1993—termed as High Sustainability... View Details
Keywords: Sustainability; Sustainability Management; Sustainability Research; Sustainability Reporting; Sustainability Targets; Corporate Social Responsibility; Corporate Accountability; Reporting; Corporate Governance; Investor Clientele; Investor Communication; Stock Market; Corporate Social Responsibility and Impact; Environmental Sustainability; Performance; United States
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Eccles, Robert G., Ioannis Ioannou, and George Serafeim. "The Impact of Corporate Sustainability on Organizational Processes and Performance." Management Science 60, no. 11 (November 2014): 2835–2857.

    Difference in Degrees: CEO Characteristics and Firm Responses to Pressures for Disclosure

    We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental... View Details
    • Forthcoming
    • Article

    Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?

    By: Yi Ru, Ronghuo Zheng and Yuan Zou
    We investigate the impact of observing peers’ information acquisition on financial analysts’ allocation of attention. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, shortly after analysts observe that a firm has been... View Details
    Keywords: Corporate Disclosure; Information; Financial Institutions; Accounting; Financial Markets; Financial Services Industry; China
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    Ru, Yi, Ronghuo Zheng, and Yuan Zou. "Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?" Journal of Accounting Research (forthcoming). (Pre-published online March 3, 2025.)
    • March 2016
    • Article

    An Analysis of Firms' Self-reported Anticorruption Efforts

    By: Paul M. Healy and George Serafeim
    We use Transparency International's ratings of self-reported anticorruption efforts for 480 corporations to analyze factors underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk.... View Details
    Keywords: Corruption; Corporate Performance; Growth; Disclosure; Disclosure Strategy; Sustainability; Crime and Corruption; Corporate Disclosure; Performance; Sales
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    Healy, Paul M., and George Serafeim. "An Analysis of Firms' Self-reported Anticorruption Efforts." Accounting Review 91, no. 2 (March 2016): 489–511.
    • 27 Sep 2007
    • Conference Presentation

    Shamed and Able: How Firms Respond to Information Disclosure

    By: Michael W. Toffel
    Keywords: Information; Corporate Disclosure
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    Toffel, Michael W. "Shamed and Able: How Firms Respond to Information Disclosure." Paper presented at the Workshop on Empirical Research in Operations Management, September 27, 2007.
    • 12 Feb 2008
    • Conference Presentation

    MapEcos: Facility Disclosure and Stakeholder Attention (preliminary analysis)

    By: Michael W. Toffel
    Keywords: Business and Stakeholder Relations; Corporate Disclosure
    Citation
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    Toffel, Michael W. "MapEcos: Facility Disclosure and Stakeholder Attention (preliminary analysis)." Paper presented at the Toxic Release Inventory (TRI) National Training Conference, U.S. Environmental Protection Agency, Washington, DC, February 12, 2008.
    • 2011
    • Chapter

    How Does Simplified Disclosure Affect Individuals' Mutual Fund Choices?

    By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian
    We use an experiment to estimate the effect of the SEC's Summary Prospectus, which simplifies mutual fund disclosure. Our subjects chose an equity portfolio and a bond portfolio. Subjects received either statutory prospectuses or Summary Prospectuses. We find no... View Details
    Keywords: Information; Corporate Disclosure; Decision Choices and Conditions; Consumer Behavior; Retirement; Personal Finance; Investment Funds; Microeconomics
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    Beshears, John, James J. Choi, David Laibson, and Brigitte C. Madrian. "How Does Simplified Disclosure Affect Individuals' Mutual Fund Choices?" In Explorations in the Economics of Aging, edited by David A. Wise, 75–96. Chicago: University of Chicago Press, 2011.
    • 2007
    • Article

    Business Methods Patents as Real Options: Value and Disclosure as Drivers of Litigation

    By: Atul Nerkar, Srikanth Paruchuri and Mukti Khaire
    This paper proposes that patents are real options that allow holders of patents the right but not the obligation to sue others. We suggest that the likelihood of a patent's being litigated is positively associated with the value of the patent and the extent of... View Details
    Keywords: Value; Corporate Disclosure; Lawsuits and Litigation; Patents; Rights; Business Processes
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    Nerkar, Atul, Srikanth Paruchuri, and Mukti Khaire. "Business Methods Patents as Real Options: Value and Disclosure as Drivers of Litigation." Real Options in Strategic Management. Advances in Strategic Management 24 (2007): 247–274.
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