Publications

1997
Report

State-of-the-Art Council Report

By: V. Caimano, P Canavan and Linda Hill

Keywords: Reports

January 1996 (Revised December 1997)
Case

Colgate-Palmolive Company: Analyzing an Annual Report

By: William J. Bruns Jr.

A directed analysis of the Colgate-Palmolive Co. annual report. Focuses on the basics of reading an annual report including analysis of financial statements, calculation of financial ratios, and study of the layout and message of the report. Industry financial ratios... View Details

Keywords: Financial Reporting; Reports; Financial Statements; Consumer Products Industry

01 Jun 2010
Sharpening Your Skills

Sharpening Your Skills: Social Reporting

Sharpening Your Skills dives into the HBS Working Knowledge archives to bring together articles on ways to improve your business skills. Questions To Be Answered: What's the best way to report nonfinancial metrics? How can nonprofit... View Details

Keywords: by Staff

2002
Book

Reading Financial Reports

By: William J. Bruns, Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan and Sharon M. McKinnon

Keywords: Finance; Reports

Teaching Interest

Finance Reporting and Control

Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details

April 1995
Background Note

Independent Auditor's Report

By: David F. Hawkins

Keywords: Accounting Audits

23 Jan 2006
Research & Ideas

Financial Reporting Goes Global

position or some other method of impacting standard setting. Q: Have you spotted any country or regional trends in the implementation of IAS? A: Europe is really the leader right now. The EU decision to adopt IAS (the actual standards are now called International... View Details

Keywords: by Cynthia Churchwell; Accounting; Financial Services

1999
Book

Reading Financial Reports

By: W. J. Bruns Jr., J. H. Hertenstein and S. M. McKinnon

Keywords: Financial Reporting

January 1986
Background Note

On Writing Group Reports

January 2003 (Revised December 2003)
Case

Financial Performance Reporting

By: David F. Hawkins

Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements. View Details

Keywords: International Accounting; Income; Decision Making; Financial Reporting; Corporate Governance; Accounting Industry

September 2010 (Revised August 2011)
Background Note

A Chronology of Integrated Reporting

By: Robert G. Eccles and Michael P. Krzus

This technical note traces the development of integrated reporting through published materials, research, and the formation of various committees. Readers will gain an understanding of how the topics of nonfinancial information, sustainable development, corporate... View Details

Keywords: Integrated Corporate Reporting; Corporate Disclosure; Product Development; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Issues

24 Feb 2014
Working Paper Summaries

Integrated Reporting and Investor Clientele

Keywords: by George Serafeim; Accounting

Editorial

Reporting for Duty

By: George Serafeim

Read Now

October 2021
Case

Sparking Growth at Consumer Reports

By: Christina Wallace

Consumer Reports (CR) is a nonprofit organization that traditionally provided independent testing and research on consumer goods. With the need to diversify its audience and revenue streams CR partnered with market research firm Spark No. 9 to identify potential... View Details

Keywords: Nonprofit Management; Innovation; Entrepreneurship; Marketing; Social Media; Innovation and Management; Nonprofit Organizations

14 Nov 2012
Research & Ideas

New Agenda for Corporate Accountability Reporting

like local community-building initiatives. Others disclose activities rather more guardedly: effects on environmental pollution, for example. As of April last year, there were over 32,000 such reports of "global corporate... View Details

Keywords: by Martha Lagace; Accounting; Energy; Utilities

10 Jun 2015
Research & Ideas

The Transparency Revolution in Corporate Reporting

Not long ago, only 30 companies around the world reported data about their social and sustainability (that is, nonfinancial) endeavors. Today, more than 7,000 organizations do so. While that transparency is undoubtedly a good thing, the... View Details

Keywords: Re: George Serafeim

Article

A Framework for Research on Corporate Accountability Reporting

By: Karthik Ramanna

This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details

Keywords: Corporate Accountability; Value; Financial Reporting; Business and Shareholder Relations

SSRN

Read Now

12 Apr 2010
Research & Ideas

One Report: Better Strategy through Integrated Reporting

companies a clear view of risks to and opportunities in their own strategy. Second, One Report speaks with one voice to all stakeholders, who can even engage with the company via Web 2.0 tools and technologies. One View Details

Keywords: by Martha Lagace

May 2011
Article

The Growing Power of Non-financial Reports

By: Ioannis Ioannou and George Serafeim

We are exploring the value of forcing corporations to issue sustainability reports, which provide information about corporate performance in terms of social, environmental and governance issues. In a breakthrough study they asked, what is the effect of mandatory... View Details

Keywords: Value; Reports; Performance; Management Practices and Processes; Globalization; Power and Influence; Natural Environment; Governance; Social Issues