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  • 24 Feb 2015
  • First Look

First Look: February 24

  Publications February 2015 University of Chicago Press Political Standards By: Ramanna, Karthik Abstract—There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and... View Details
Keywords: Sean Silverthorne
  • Research Summary

Overview

By: Robert S. Kaplan
Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
  • 26 Mar 2013
  • First Look

First Look: March 26

decision-maker, and they are not diminished by the physical separation of employees working in different business units. Download the paper: http://ssrn.com/abstract=2233467 Managers and Market Capitalism By: Henderson, Rebecca, and View Details
Keywords: Sean Silverthorne
  • May 2023 (Revised June 2023)
  • Case

Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain

By: Shirley Lu and Robert S. Kaplan
The case describes Harvard University’s consideration to decarbonize its supply chain by replacing cement with a low-carbon substitute called Pozzotive®. Developed and produced by Urban Mining Industries, Pozzotive® is a ground-glass material made with post-consumer... View Details
Keywords: Carbon Emissions; Blockchain; Supply Chain; Green Technology; Climate Change; Environmental Sustainability
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  • 22 Jan 2013
  • First Look

First Look: Jan. 22

rituals mediated the link between use of rituals and reduced grief after losses, and the benefits of rituals accrued not only to individuals who professed a belief in rituals' effectiveness but also those who did not. Although the specific rituals in which people... View Details
Keywords: Sean Silverthorne
  • 23 Apr 2024
  • In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
Keywords: by Rachel Layne
  • 24 Nov 2014
  • Research & Ideas

Corrupting Silence: Companies Must Speak Up Against Bribes

the cost of investment in developing countries by at least 20 percent. And yet, companies are mostly silent on the subject. "The thing that struck me is how little information there is on corruption because no one wants to talk about it,"... View Details
Keywords: by Michael Blanding

    Robert S. Kaplan

    Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details

    Keywords: health care; nonprofit industry

      Political Standards

      The University of Chicago Press November 2015.

      Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in... View Details

      • 29 May 2014
      • Research & Ideas

      Research Symposium 2014

      of Leadership and Management; Associate Professor Karthik Ramanna ; and Michael Porter, Bishop William Lawrence University Professor. Speaking Up Recognizing problems in the workplace is commonplace.... View Details
      Keywords: by Carmen Nobel; Accounting; Health
      • 27 Jun 2017
      • First Look

      First Look at New Research and Ideas, June 27

      desirable for a principal seeking innovation. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52780 forthcoming Journal of Accounting & Economics Is the SEC Captured? Evidence from Comment-Letter Reviews By: Heese, Jonas, Mozaffar Khan, and View Details
      Keywords: Sean Silverthorne
      • 25 Apr 2017
      • First Look

      First Look at New Research, April 25

      2017 CA: BVT Publishing Global Marketing Management: A Casebook By: Quelch, John A. Abstract—During the last quarter century, international business was shaken by a revolution in global competition unlike any previously experienced. As... View Details
      Keywords: Sean Silverthorne
      • Other Article

      Sustainable Strategies and Net-Zero Goals

      By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
      In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring... View Details
      Keywords: Measurement; Sustainability; Net-zero Emissions; Environmental Sustainability; Integrated Corporate Reporting; Measurement and Metrics; Strategy
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      • September 2013 (Revised January 2015)
      • Case

      Wal-Mart Lobbying in India?

      By: Karthik Ramanna and Vidhya Muthuram
      In 2012, as part of a routine disclosure under U.S. law, Wal-Mart revealed it had spent $25 million since 2008 on lobbying to "enhance market access for investment in India." This disclosure, which came weeks after the Indian government made a controversial decision to... View Details
      Keywords: Lobbying; India; Multinational Corporations; Business and Government Relations; Crime and Corruption; Retail Industry; India
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      • 2024
      • Working Paper

      Principles and Content for Downstream Emissions Disclosures

      By: Robert S. Kaplan and Karthik Ramanna
      In a previous paper, we proposed the E-liability carbon accounting algorithm for companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders, however, want companies to also be accountable for downstream... View Details
      Keywords: Carbon Emissions; Disclosure; Carbon Footprint; Climate Change; Measurement and Metrics; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact
      Related
      • Article

      We Need Better Carbon Accounting. Here's How to Get There.

      By: Robert S. Kaplan and Karthik Ramanna
      Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
      Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
      Related
      • 22 Nov 2015
      • News

      Ruling From the Shadows

      • July 2014 (Revised November 2014)
      • Module Note

      Responsibilities to Society: The Capitalist's Contract

      By: Karthik Ramanna
      Societies face many pressing challenges with serious implications for business leaders. These include pollution and climate change, poverty and income inequality, obesity and public health, and corruption and regulatory capture. This note presents a way of analyzing... View Details
      Keywords: Responsibilities To Society; The Capitalist's Contract; Leadership
      Related
      • 15 Jan 2015
      • News

      The insurance predicament

      • 31 Jan 2014
      • News

      On Section 377, a call to leadership