Publications

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Summer 2013
Article

A Tale of Two Stories: Sustainability and the Quarterly Earnings Call

By: Robert G. Eccles and George Serafeim

One of the challenges companies claim to face in making sustainability a core part of their strategy and operations is that the market does not care about sustainability, either in general or because the time frames in which it matters are too long. The response of... View Details

Keywords: Sustainability; Communication; Integrated Corporate Reporting; Investment; Environmental Sustainability

Find at Harvard

2010
Report

Vietnam Competitiveness Report 2010

By: Christian H.M. Ketels, Nguyen Dinh Cung, Nguyen Thi Tue Anh and Do Hong Hanh

The 2010 Vietnam Competitiveness Report contains a broad assessment of Vietnam's current competitiveness, an analysis of the key challenges and opportunities ahead, and a proposal for an economic strategy to enable Vietnam to reach a higher level of sustainable growth.... View Details

Keywords: Economic Growth; Trade; Governing Rules, Regulations, and Reforms; Policy; Labor; Industry Clusters; Performance Capacity; Performance Productivity; Competitive Strategy

One Report Book Cover View Details

July 2009 (Revised January 2014)
Case

Sustainability at Millipore

By: Michael W. Toffel and Katharine Lee

This case describes Millipore Corporation's approach to becoming a more environmentally sustainable company. As he prepared for his quarterly meeting with the CEO, the Director of Sustainability needed to develop positions on several issues. Tactically, he needed to... View Details

Keywords: Investment; Corporate Disclosure; Operations; Corporate Social Responsibility and Impact; Organizational Structure; Natural Environment; Environmental Sustainability; Pollutants

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

December 2012 (Revised October 2013)
Case

Developing the Materiality Matrix at Telefónica

By: Robert G. Eccles, George Serafeim and Asun Cano-Escoriaza

Telefónica, one of the largest telecommunication companies in the world and headquartered in Spain, has been issuing a corporate sustainability report since 2002. In its 2011 Sustainability report, the company included a "materiality matrix," and was one of only five... View Details

Keywords: Sustainability; Sustainability Reporting; Sustainable Strategy; CSR; Corporate Social Responsibility; Communication Technology; Environmental Accounting; Corporate Social Responsibility and Impact; Environmental Sustainability; Telecommunications Industry; Spain

23 May 2011
Research & Ideas

Corporate Sustainability Reporting: It’s Effective

Editor's note: Please see related story, Leading and Lagging Countries in Contributing to a Sustainable Society. Although companies are increasingly reporting on their corporate View Details

Keywords: by Michael Blanding

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

12 Apr 2010
Research & Ideas

One Report: Better Strategy through Integrated Reporting

lecturer at HBS specializing in corporate reporting, and Krzus, a public policy and external affairs partner with Grant Thornton LLP. They recently authored One Report: Integrated Reporting for a Sustainable... View Details

Keywords: by Martha Lagace

01 Feb 2008
What Do You Think?

How Sustainable Is Sustainability in a For-Profit Organization?

that "68% of the Global 250 firms generated separate annual sustainability reports in 2004." Whether that represents a "management revolution" remains to be seen, but it's something that... View Details

Keywords: by Jim Heskett

24 Feb 2014
Working Paper Summaries

Integrated Reporting and Investor Clientele

Keywords: by George Serafeim; Accounting

Guest Column

In This Corner, DJSI; and in This Corner, Materiality. Ding!

By: Robert G. Eccles and Tim Youmans

Keywords: Sustainability Reporting; Integrated Corporate Reporting

23 May 2011
News

Corporate Sustainability Reporting: It's Effective

01 Jun 2010
Sharpening Your Skills

Sharpening Your Skills: Social Reporting

reporting of financial and nonfinancial performance in order to improve sustainable strategy. HBS senior lecturer Robert G. Eccles and coauthor Michael P. Krzus explain the benefits and value of the One... View Details

Keywords: by Staff

19 Apr 2010
News

The Annual Report as Sustainability's Secret Weapon

May 2011 (Revised March 2012)
Case

InterfaceRAISE: Sustainability Consulting

By: Michael W. Toffel, Robert G. Eccles and Casey Taylor

InterfaceRAISE is a sustainability management consulting firm created to leverage the capabilities of its parent company Interface Inc., a carpet manufacturer recognized as a global leader in corporate environmental sustainability. This case illustrates the challenges... View Details

Keywords: Problems and Challenges; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Entrepreneurship; Performance; Environmental Accounting; Profit; Marketing Strategy; Human Resources; Business Model; Leveraged Buyouts; Salesforce Management; Consulting Industry; Manufacturing Industry