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  • 17 Mar 2015
  • First Look

First Look: March 17

Although work in an area where there was not much regulatory or legislative guidance assuaged the Disclosure Committee's fears of accidentally violating regulations or taking on extra liability by reporting on non-financial information... View Details
Keywords: Sean Silverthorne
  • 15 Nov 2011
  • First Look

First Look: November 15

sustainability, and top executive incentives are more likely to be a function of sustainability metrics. Moreover, they are more likely to have organized procedures for stakeholder engagement, to be more long-term oriented, and to exhibit better measurement and View Details
Keywords: Sean Silverthorne
  • June 2024
  • Supplement

Climate Governance at Linde plc (B)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain
In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details
Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; Energy Industry; United States; Germany; Europe; North America; London
Related
  • 03 Apr 2006
  • Research & Ideas

The Competitive Advantage of Global Finance

into how firms structure their worldwide operations given limited disclosure requirements. To crack open the multinational firm and study these decisions, new data sources and nontraditional methods were required. In parallel with my... View Details
Keywords: by Sean Silverthorne; Financial Services
  • 28 Jul 2015
  • First Look

First Look: July 28, 2015

country-level factors that limit firms' use of selective disclosure by intensifying scrutiny on them and by diffusing global norms to their headquarters countries. We test our hypotheses using a novel panel dataset of 4,750 public... View Details
Keywords: Carmen Nobel
  • 20 Jan 2010
  • First Look

First Look: Jan. 20

IFRS in China Karthik Ramanna, G.A. Donovan, and Nancy DaiHarvard Business School Case 110-037 In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for... View Details
Keywords: Martha Lagace
  • 03 Nov 2015
  • First Look

November 3, 2015

long-term nonfinancial performance. We use a novel dataset compiled by the Carbon Disclosure Project (CDP) and find that firms setting more difficult targets complete a higher percentage of such targets. We also find that this effect is... View Details
Keywords: Sean Silverthorne
  • 18 Mar 2014
  • First Look

First Look: March 18

the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk. We find that the ratings are related to enforcement and monitoring, country and industry corruption risk,... View Details
Keywords: Sean Silverthorne
  • 01 Jun 2025
  • News

Alumni and Faculty Books

carbon-emissions targets within the framework of the 2015 Paris Agreement. Thousands of companies have registered with the Carbon Disclosure Project. In a recent survey of large, global firms, one-third reported that climate change was... View Details
  • 21 Jul 2009
  • First Look

First Look: July 21

preparation for crisis, management of crises, computer security, and public disclosure of security risks. Purchase this case: http://hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=609092 Purchase supplement (B):... View Details
Keywords: Martha Lagace
  • 30 Jan 2007
  • First Look

First Look: January 30, 2007

disclosure of problem information to a large group of outside solvers is an effective means of solving scientific problems. The approach solved one-third of a sample of problems that large and well-known R&D-intensive firms had been... View Details
Keywords: Martha Lagace
  • June 2024 (Revised December 2024)
  • Case

Climate Governance at Linde plc (A)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain
In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details
Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; United States; Germany; Europe; North America; London
Related
  • 22 May 2012
  • First Look

First Look: May 22

responsible for sustainability, and top executive incentives are more likely to be a function of sustainability metrics. Moreover, they are more likely to have organized procedures for stakeholder engagement, to be more long-term oriented, and to exhibit more... View Details
Keywords: Sean Silverthorne
  • 23 Oct 2018
  • First Look

New Research and Ideas, October 23, 2018

Bhavya, Ryan W. Buell, and Leslie K. John Abstract—Firms do not typically disclose information on their costs to produce a good to consumers. However, we provide evidence of when and why doing so can increase consumers’ purchase interest. Specifically, building on the... View Details
Keywords: Dina Gerdeman
  • 02 Feb 2010
  • First Look

First Look: Feb. 2

welfare enhancing. In this case, the net cost of both contracting directly on an aggregate measure and exploiting career incentives based on disaggregated measures is smaller than the cost of contracting directly on disaggregate measures. Our findings also imply that... View Details
Keywords: Martha Lagace
  • 17 Sep 2013
  • First Look

First Look: September 17

until allowance, 18-month publication shortens the time to licensing. Overall, for inventors that choose to license, 18-month publication accelerates licensing by 8.5 months on average. We conclude that information disclosure through... View Details
Keywords: Sean Silverthorne
  • 26 Mar 2019
  • First Look

New Research and Ideas, March 26, 2019

Inevitable Disclosure Doctrine (IDD), which exogenously decreases knowledge-worker mobility, thereby increasing firms’ likelihood of being acquired. Managers respond by increasing specific antitakeover provisions, especially when... View Details
Keywords: Dina Gerdeman
  • 30 Jun 2015
  • First Look

First Look: June 30, 2015

underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk. We find that the ratings are related to enforcement and monitoring, country and industry... View Details
Keywords: Carmen Nobel
  • 09 Sep 2024
  • HBS Case

McDonald’s and the Post #MeToo Rules of Sex in the Workplace

between employees who report to one another either directly or indirectly. Some companies just require disclosure of these relationships. But many companies do not have a policy at all, making it even messier for the board to deal with... View Details
Keywords: by Avery Forman; Food & Beverage
  • 01 Jun 2009
  • News

Too Big To Fail

mortgage disclosure documents, consolidating the federal government’s highly fractured financial services regulatory agencies, and requiring that financial institutions increase their capital during sound economic times to provide a... View Details
Keywords: Roger Thompson; federal bailouts; Credit Intermediation and Related Activities; Finance