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(783)
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- Faculty Publications (353)
Show Results For
- All HBS Web
(783)
- People (1)
- News (101)
- Research (621)
- Events (2)
- Multimedia (1)
- Faculty Publications (353)
- 2021
- Working Paper
Accounting for Product Impact in the Interactive Media and Services Industry
By: DG Park, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the interactive media and services industry. We design a monetization methodology that allows us to calculate monetary impact... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Social Media; Technology Industry
Park, DG, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Interactive Media and Services Industry." Harvard Business School Working Paper, No. 21-134, June 2021.
- 2023
- Working Paper
Toward Decision-Useful Carbon Information
By: Gunther Glenk
Companies are increasingly viewed as crucial drivers for timely decarbonization. Current accounting practices for greenhouse gas (GHG) emissions, however, often leave corporate carbon disclosures and abatement obscured. Here I introduce a taxonomy for assuring the... View Details
Keywords: Carbon Emissions; Decarbonization; Carbon Accounting; Net-zero Emissions; Greenhouse Gas Emissions; Environment; Environmental Impact; Management; Sustainable Cities; Corporate Disclosure; Environmental Accounting; Environmental Management; Climate Change; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Europe; North America; South America; Africa; Asia
Glenk, Gunther. "Toward Decision-Useful Carbon Information." Harvard Business School Working Paper, No. 24-026, September 2023. (TRR 266 Accounting for Transparency Working Paper Series, No. 121, May 2023.)
- 2020
- Working Paper
Measuring the Cost of Corporate Water Usage
By: DG Park, George Serafeim and T. Robert Zochowski
We develop a methodology that calculates the impact that organizations have on the environment through their water consumption relating to water stress risk. Using the methodology, we derive estimates for four companies that show how assumptions on the geographic... View Details
Keywords: Water; Water Management; Environment; Sustainability; Environmental Impact; Impact-Weighted Accounts; IWAI; Organizations; Environmental Sustainability; Valuation
Park, DG, George Serafeim, and T. Robert Zochowski. "Measuring the Cost of Corporate Water Usage." Harvard Business School Working Paper, No. 21-036, September 2020.
- 24 Nov 2020
- Working Paper Summaries
Accounting for Product Impact in the Consumer Finance Industry
- March–April 2016
- Article
Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing
By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and country-level factors that limit firms' use of... View Details
Keywords: Disclosure Strategy; Disclosure; Environmental Performance; Environmental Strategy; Environment; Symbolic; Reporting; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact
Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing." Organization Science 27, no. 2 (March–April 2016): 483–504. (Formerly titled "When Do Firms Greenwash? Corporate Visibility, Civil Society Scrutiny, and Environmental Disclosure.")
- January 2013
- Case
Luotang Power: Variances Explained
By: Robert Simons and Craig Chapman
The general manager of Luotang Power, a coal-fired power plant located in central China, reviews annual results before a meeting with the board of directors. He thought the company performed well during the year and both plant availability and fuel economy had improved... View Details
Keywords: China; Financial Statements; Management Accounting; Variance Analysis; Environmental Regulations; Incentives; Electric Power Generation; Contracts; Valuation; Energy Generation; Accounting; Performance Evaluation; Energy Industry; China
Simons, Robert, and Craig Chapman. "Luotang Power: Variances Explained." Harvard Business School Brief Case 913-533, January 2013.
- Research Summary
Overview
Dr. Crawford conducts research on innovation in the energy industry, with a special focus on emerging business models. She is developing several cases for the EC course, "21st Century Energy," that specifically examine innovations at the interface of IT and Energy — ... View Details
- March 2024
- Article
Establishing the Foundation for Carbon Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting... View Details
Keywords: Carbon Offsetting; Accounting; Carbon Accounting; E-liabilities; Measurement; Trading; Environmental Accounting; Environmental Sustainability
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Establishing the Foundation for Carbon Trading Markets." Accountability in a Sustainable World Quarterly 2, no. 2 (March 2024): 48–57.
- March 2017 (Revised June 2019)
- Case
CEO Activism (A)
By: Michael W. Toffel, Aaron K. Chatterji and Julia Kelley
This case introduces CEO activism, a phenomenon in which business leaders engage in political or social issues that do not relate directly to their companies. The case uses several examples to describe why business leaders are engaging in CEO activism and the potential... View Details
Keywords: Leadership & Corporate Accountability; Environmental And Social Sustainability; Environment; Climate Change; Gender Equality; Communication Strategy; Moral Sensibility; Values and Beliefs; Leadership; Law; Rights; Risk Management; Media; Corporate Social Responsibility and Impact; Religion; Expansion; Strategy; Social Issues; Consumer Products Industry; Electronics Industry; Technology Industry; United States; Indiana; North Carolina
Toffel, Michael W., Aaron K. Chatterji, and Julia Kelley. "CEO Activism (A)." Harvard Business School Case 617-001, March 2017. (Revised June 2019.)
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy C. Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
Keywords: Container Shipping; Trade Links; Decarbonization; Environmental Strategies; Environmental Impact; Globalization; Trade; Environmental Regulation; Supply Chain; Logistics; Shipping Industry; European Union; Asia; North America
Shih, Willy C. "CMA CGM: Reducing the Carbon Footprint of Container Shipping." Harvard Business School Supplement 624-708, September 2023.
- October 2009 (Revised January 2014)
- Teaching Note
Genzyme Center (A), (B) & (C)
Teaching Note for [610008], [610009], and [610010]. View Details
Keywords: Environment; Environmental And Social Sustainability; Environmental Operations; Environmental Protection; Environmental Regulation; Standard Setting; Standards; Environmental Accounting; Engineering; Governance; Energy; Economics; Operations; Projects; Social Enterprise; Infrastructure; Construction Industry; Biotechnology Industry; Real Estate Industry
- May 2023
- Case
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy C. Shih and Emilie Billaud
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
Keywords: Container Shipping; Logistic Regression; Trade Links; Decarbonization; Environmental Strategies; Environmental Impact; Globalization; Trade; Environmental Regulation; Logistics; Supply Chain; Governance Compliance; Shipping Industry; European Union; Asia; North America
Shih, Willy C., and Emilie Billaud. "CMA CGM: Reducing the Carbon Footprint of Container Shipping." Harvard Business School Case 623-006, May 2023.
- June 2011 (Revised February 2024)
- Background Note
Carbon Footprints: Methods and Calculations
By: Michael W. Toffel, Stephanie van Sice and Kelsey Carter
Describes methods to calculate the carbon footprint (greenhouse gas emissions) of an organization's operations and supply chain, and a product or service. Illustrates concepts with examples of calculating the carbon footprint of organizations and products. Provides... View Details
Keywords: Measurement; Climate Change; Climate Impact; Carbon Accounting; Carbon Footprint; Carbon Emissions; Sustainability; Environmental Management; Operations; Supply Chain; Pollutants; Measurement and Metrics; Environmental Sustainability
Toffel, Michael W., Stephanie van Sice, and Kelsey Carter. "Carbon Footprints: Methods and Calculations." Harvard Business School Background Note 611-075, June 2011. (Revised February 2024.)
- 2021
- Working Paper
Science-Based Carbon Emissions Targets
By: David Freiberg, Jody Grewal and George Serafeim
We examine the effect of voluntarily adopting a standard for setting science-based carbon emissions targets on target difficulty and investments to achieve those targets. We find that firms with a track record of setting and achieving ambitious carbon targets are more... View Details
Keywords: Target; Targeting; Target-setting; Target Efficiency; Management Control Systems; Management Accounting; Environment; Environmental And Social Sustainability; Climate Change; Environmental Management; Environmental Accounting; Environmental Sustainability; Management Analysis, Tools, and Techniques
Freiberg, David, Jody Grewal, and George Serafeim. "Science-Based Carbon Emissions Targets." Harvard Business School Working Paper, No. 21-108, March 2021.
- September 2016
- Article
The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions
By: Ioannis Ioannou, Shelley Xin Li and George Serafeim
Targets are an integral component of management control systems and play a significant role in achieving desirable performance outcomes. We focus on a key environmental performance objective—reduction of carbon emissions—as a setting in which to examine how target... View Details
Keywords: Sustainability; Target-setting; Management Accounting; Management Accounting And Control Systems; Control Systems; Sustainable Development; Environment; Goals and Objectives; Climate Change; Management Systems; Accounting; Environmental Sustainability
Ioannou, Ioannis, Shelley Xin Li, and George Serafeim. "The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions." Accounting Review 91, no. 5 (September 2016): 1467–1492.
- July 2012
- Supplement
Generation Investment Management, Video
By: Sandra J. Sucher
Examines the Investment process of Generation Investment Management, a "sustainable" investing firm established in 2004 by David Blood and U.S. Vice President Al Gore. Places students in the position of David Lowish, director of global industrials, who must decide... View Details
Keywords: Leadership And Managing People; Accountability; Investment Management; Social Issues; Investment; Corporate Accountability; Ethics; Development Economics; Natural Environment; Financial Services Industry; Energy Industry
Sucher, Sandra J. "Generation Investment Management, Video." Harvard Business School Video Supplement 612-704, July 2012.
- Article
Integrated Reporting and Investor Clientele
By: George Serafeim
In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors.... View Details
Keywords: Integrated Reporting; Sustainability Reporting; Long-term Investing; Short-termism; Accounting; Integrated Corporate Reporting; Environmental Sustainability; Investment; Corporate Governance
Serafeim, George. "Integrated Reporting and Investor Clientele." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 34–51.
- 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
- December 2022
- Supplement
Driving Decarbonization at BMW - Video Supplement
Videos of Thomas Becker, Vice President of Sustainability and Mobility at BMW Group, in support of the case "Driving Decarbonization at BMW" (HBS No. 123-008) View Details
Keywords: Decarbonization; Auto Manufacturing; Carbon Accounting; Accounting; Environmental Accounting; Energy; Environmental Management; Climate Change; Environmental Sustainability; Pollution; Product; Supply Chain; Supply Chain Management; Production; Product Design; Transportation; Transportation Industry; Europe; United States; China
Lu, Shirley, George Serafeim, and Michael W. Toffel. "Driving Decarbonization at BMW - Video Supplement." Harvard Business School Multimedia/Video Supplement 123-706, December 2022.
- February 2013 (Revised December 2015)
- Case
Groom Energy Solutions: Selling Efficiency
By: Michael W. Toffel, Kira R. Fabrizio and Stephanie van Sice
Groom Energy Solutions helps organizations reduce their energy use and costs through the implementation of energy efficiency measures, which create long-term financial and environmental benefits. With early success serving customers in the cold storage and industrial... View Details
Keywords: Groom Energy Solutions; Jon Guerster; Salem, MA; Energy Management; Energy Efficiency Paradox; Sustainability Management; Manufacturing; Cold Storage; Commercial Real Estate; Enterprise Smart Grid; Carbon Accounting; LED Lighting; Sustainability Research; Entrepreneurship; Environmental Entrepreneurship; Energy Entrepreneurship; Energy Services; Electricity; Startup; Expansion; Growth; Sustainability; Business Startups; Forecasting and Prediction; Energy Conservation; Revenue; Geographic Location; Human Resources; Management; Growth and Development Strategy; Market Entry and Exit; Operations; Service Delivery; Strategic Planning; Science; Environmental Sustainability; Climate Change; Society; Social Issues; Technology Adoption; Energy Industry; Green Technology Industry; Technology Industry; Utilities Industry; United States; Boston
Toffel, Michael W., Kira R. Fabrizio, and Stephanie van Sice. "Groom Energy Solutions: Selling Efficiency." Harvard Business School Case 613-054, February 2013. (Revised December 2015.)