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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

Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability

2021
Working Paper

The Changing Role of Business in Society

By: Michael E. Porter

Business interaction with the U.S. government, historically based on securing industry or company special interests at the expense of the public good, has enabled and furthered government dysfunction. Gridlock within the American political system has precluded the... View Details

2021
Article

Decarbonizing Everything

By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim, David Turkington and Hui (Stacie) Wang

We analyze how the use of different climate risk measures leads to different portfolio carbon outcomes and risk-adjusted returns. Our findings are synthesized in a rules-based investment framework, which selects a different type of climate metric across industries and... View Details

Keywords: Climate Risk; ESG; ESG (Environmental, Social, Governance) Performance; ESG Disclosure; ESG Disclosure Metrics; ESG Ratings; Investing; Investing For Impact; Investment Strategy; Environment; Decarbonization; Climate Change; Environmental Sustainability; Environmental Management; Environmental Accounting; Investment; Strategy; Investment Portfolio; Investment Return

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2021
Working Paper

Accounting for Product Impact in the Oil and Gas Industry

By: Katie Panella, George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the oil and gas industry. We design a monetization methodology that allows us to calculate monetary product impact estimates of... View Details

2021
Working Paper

Accounting for Product Impact in the Pharmaceuticals Industry

By: Amanda Rischbieth, George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the pharmaceuticals industry. We design a monetization methodology that allows us to calculate monetary impact estimates of accessible... View Details

2021
Working Paper

Impact Accounting for Product Use: A Framework and Industry-specific Models

By: George Serafeim and Katie Trinh

This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial... View Details

Keywords: Impact Measurement; Product Impact; Customer Welfare; Environment; ESG; Product; Customers; Well-being; Environmental Sustainability; Measurement and Metrics; Accounting; Financial Statements; Analysis; Framework

June 30, 2021
Article

Rosabeth Moss Kanter: Let Employees Take the Lead on ESG

By: Rosabeth M. Kanter

Companies that don’t give rank-and-file workers a central role in their environmental, social and governance (ESG) work are making a mistake. They risk alienating values-oriented employees who question company practices, and they miss a big opportunity for employee... View Details

Keywords: ESG; ESG (Environmental, Social, Governance) Performance; Leaders; Talent Acquisition; Talent Retention; Engagement; Organizations; Environmental Sustainability; Social Issues; Employees; Leadership; Talent and Talent Management

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2021
Working Paper

Accounting for Product Impact in the Interactive Media and Services Industry

By: DG Park, George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the interactive media and services industry. We design a monetization methodology that allows us to calculate monetary impact... View Details

May 2021
Teaching Note

BlackRock: Linking Purpose to Profit

By: Rohit Deshpandé, Aiyesha Dey and George Serafeim

Teaching Note for HBS Case No. 120-042 View Details

Keywords: BlackRock; Investment Management; Stewardship Codes; Stewardship Role Of Institutions; ESG; Purpose; Corporate Purpose; Investment; Asset Management; Corporate Governance; Mission and Purpose; Financial Services Industry; United States

Article

Impact-Weighted Financial Accounts: A Paradigm Shift

By: Ethan Rouen and George Serafeim

The last decade has seen an exponential increase in corporate sustainability activities and efforts by investors to use these activities in their portfolio formation, valuation, and stewardship activities. This paper explains the need for a uniform strategy to measure... View Details

Keywords: Impact-Weighted Accounts; ESG (Environmental, Social, Governance) Performance; Corporate Social Responsibility and Impact; Measurement and Metrics; Standards

Spring 2021
Article

Corporate Resilience and Response During COVID-19

By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim and Hui (Stacie) Wang

The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19... View Details

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2021
Working Paper

Accounting for Product Impact in the Telecommunications Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the telecommunications industry. We design a monetization methodology that allows us to calculate monetary impact estimates of network... View Details

2021
Working Paper

Accounting for Product Impact in the Water Utilities Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the water utilities industry. We design a monetization methodology that allows us to calculate monetary impact estimates of water... View Details

Article

Reimagining the Balanced Scorecard for the ESG Era

By: Robert S. Kaplan and David McMillan

Companies are increasingly aware that their customers and society in general expect businesses to adopt and work towards social and environmental objectives as well as the traditional financial ones. This involves not only re-evaluating firms’ models but re-imagining... View Details

Keywords: ESG (Environmental, Social, Governance) Performance; Business Ecosystems; Balanced Scorecard; Adaptation; Business Model; Business and Stakeholder Relations

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Editorial

Why ESG Funds Fail to Scale

By: Gabriel Karageorgiou and George Serafeim

You’ve seen the headlines about the growth in environmental, social, and governance funds. Many investment professionals might read these and believe that launching a new ESG investment firm or ESG offering will be an automatic success. Our analysis of the data shows... View Details

2021
Working Paper

Accounting for Product Impact in the Airlines Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the airlines industry. We design a monetization methodology that allows us to calculate monetary impact estimates of fare... View Details

2020
Working Paper

Accounting for Product Impact in the Consumer Finance Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor credit card providers within the consumer finance industry. We design a monetization methodology that allows us to calculate monetary impact estimates... View Details

October 2020
Case

TowerBrook: ESG in Action (A)

By: Victoria Ivashina, Brian Trelstad and Meaghan Conway

This case is the first of a two-part series that follows Ramez Sousou and his team at TowerBrook Capital Partners as they face a challenging investment decision in February of 2013. Since its founding, TowerBrook has prided itself on its purpose-driven investing... View Details

Keywords: ESG; Finance; Private Equity; Corporate Governance; Value Creation; Investment; Decision Making

October 2020
Supplement

TowerBrook: ESG in Action (B)

By: Victoria Ivashina, Brian Trelstad and Meaghan Conway

This case is the second of a two-part series that follows Ramez Sousou and his team at TowerBrook Capital Partners as they face a challenging investment decision in February of 2013. It is intended to be distributed at the end of the discussion of “TowerBrook: ESG in... View Details

Keywords: ESG; Finance; Private Equity; Corporate Governance; Value Creation

October 2020 (Revised February 2024)
Case

Divesting Harvard's Endowment

By: Daniel Green, Luis M. Viceira and Holly Fetter

By early 2020 Harvard University was facing growing pressure from students, faculty, and alumni to divest its $40 billion endowment of financial stakes in fossil fuel producers. Its previous policy of avoiding the issue was quickly becoming outdated—$21 trillion of... View Details

Keywords: Divestment; Harvard University; ESG; Higher Education; Investment Portfolio; Environmental Sustainability; Strategy; Corporate Social Responsibility and Impact

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