Publications
Publications
Show Results For
- All HBS Web
(751)
- News (120)
- Research (525)
- Multimedia (3)
- Faculty Publications (167)
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
- Conference Presentation
An Action Strategy for Rapid and Broad Adoption of Integrated Reporting
By: Robert G. Eccles Jr.
- March 30, 2010
- Article
The Quest for the 'Holy Grail' of Integrated Financial and CSR Reporting
By: Robert Eccles and Michael Krzus
- 2012
- Chapter
Capturing the Link between Non-financial and Financial Performance in One Space
By: Robert G. Eccles, Jess Schulschenk and George Serafeim
- November 2012
- Technical Note
A Note on the International Integrated Reporting Council: Towards An International Framework
By: Robert G. Eccles, George Serafeim, Pippa Armbrester and Jess Schulschenk
- 2009
- Other Unpublished Work
Singapore Competitiveness Report
By: Christian H.M. Ketels, Ashish Lall and Boon Siong Neo
The 2009 Singapore Competitiveness Report, the first in this new series of regular assessments by the Asia Competitiveness Institute (ACI) at the Lee Kuan Yew School of Public Policy, provides data and analysis to inform the discussions on the impact of the crisis... View Details
- January 2012 (Revised May 2013)
- Case
Integrated Assurance at Philips Electronics N.V.
By: Robert G. Eccles and Daniela Saltzman
Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details
- 2015
- Chapter
Corporate and Integrated Reporting: A Functional Perspective
By: Robert G. Eccles and George Serafeim
In this chapter, we present the two primary functions of corporate reporting (information and transformation) and why currently isolated financial and sustainability reporting are not likely to effectively perform these functions. We describe the concept of integrated... View Details
- 2019
- Chapter
The Consequences of Mandatory Corporate Sustainability Reporting
By: Ioannis Ioannou and George Serafeim
A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and... View Details
Keywords: Mandatory Disclosure; Mandatory Reporting; Sustainability; Corporate Social Responsibility; Social Impact; Valuation; China; South Africa; Europe; Asia; Regulation; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Governing Rules, Regulations, and Reforms; Corporate Governance; China; Denmark; Malaysia; South Africa
The Need for One Report
Harvard Business School professor Robert G. Eccles and Grant Thornton partner Michael Krzus discuss the growing trend of integrated reporting worldwide and how their book ONE REPORT will help companies succeed in the transition to this new transparency. View Details
- 18 Oct 2010
- News
HBS Conference Encourages Sustainable Corporate Reporting
- 19 Nov 2010
- Research & Ideas
The Landscape of Integrated Reporting: An E-Book
incompatible with other societal priorities. I think of integrated reporting as one of these progressive ideas and efforts that can begin to restore society's trust. If we start in various ways View Details
- 08 May 2014
- Working Paper Summaries
Corporate and Integrated Reporting: A Functional Perspective
Keywords: by Robert Eccles & George Serafeim
- 01 Jun 2010
- Sharpening Your Skills
Sharpening Your Skills: Social Reporting
to investors and other stakeholders during a financial crisis? How do I drive CSR through my organization? What's The Best Way To Report Nonfinancial Metrics? One Report: Better Strategy through Integrated... View Details
Keywords: by Staff
- 2014
- Article
Framework for China's Novel Sustainable Evaluation System Strategy
By: Robert G. Eccles and Peijun Duan
China’s sustainable development faces three challenges: first, the follow-up momentum of sustainable economic growth and economic transformation is insufficient; second, some resources and environment loads have reached their limits; third, some products affecting the... View Details
- 09 Jan 2015
- News
Report: Don't let integration cause physician micromanagement
- Article
ESG Integration in Investment Management: Myths and Realities
By: Sakis Kotsantonis, Christopher Pinney and George Serafeim
The authors’ aim in this article is to set the record straight on the financial performance of sustainable investing while also correcting a number of other widespread misconceptions about this rapidly growing set of principles and methods.
Myth Number 1:... View Details
- 01 Sep 2010
- News
Reinventing the Annual Report
in this effort, including Southwest Airlines (with its Southwest Airlines One Report), United Technologies Corporation (UTC), the Dutch electronics and health-care giant Philips, the German chemical company BASF, and Danish pharmaceutical maker Novo Nordisk. At UTC, a... View Details
Keywords: Robert G. Eccles
- Article
Paper Versus Practice: A Field Investigation of Integrity Hotlines
By: Eugene Soltes
In an effort to motivate firms to more rapidly detect potential misconduct, legislators, regulators, and enforcement agencies incentivize firms to have integrity or “whistleblowing” hotlines. These hotlines provide individuals an opportunity to report alleged... View Details