Integrated Reporting - Publications - Faculty & Research

Article

Paper Versus Practice: A Field Investigation of Integrity Hotlines

In an effort to motivate firms to more rapidly detect potential misconduct, legislators, regulators, and enforcement agencies incentivize firms to have integrity or “whistleblowing” hotlines. These hotlines provide individuals an opportunity to report alleged... View Details

Keywords: Hotlines; Compliance Programs; Corporate Misconduct; Governance Compliance; Programs; Performance

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February 2010 (Revised April 2010)
Case

Merger Integration at Bank of America: The TrustWeb Project

By: Gary P. Pisano and Bradley R. Staats

This case explores project management in a large organization through the eyes of a young project manager, Mike Morris. Morris is tasked with leading a project within the overall merger integration effort at Bank of America. Morris encounters difficulties with managing... View Details

Keywords: Experience and Expertise; Management Skills; Business Processes; Projects; Business and Stakeholder Relations; Banking Industry; United States

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20 Oct 2010
Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

The development of corporate integrated reporting (IR) standards has the promise to be one of the great business innovations of the 21st century, and could be pivotal in restoring public trust in business... View Details

Keywords: by Sean Silverthorne; Accounting

17 May 2011
Working Paper Summaries

The Consequences of Mandatory Corporate Sustainability Reporting

Keywords: by Ioannis Ioannou & George Serafeim

2012
Working Paper

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: Integrated Corporate Reporting; For-Profit Firms; Framework; Corporate Accountability; Corporate Governance; Corporate Social Responsibility and Impact; Research; Environmental Sustainability; Social Issues

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2014
Article

Corporate Social Responsibility Reporting in China: Symbol or Substance?

By: Christopher Marquis and Cuili Qian

This study focuses on how and why firms strategically respond to government signals regarding appropriate corporate activity. We integrate institutional theory and research on corporate political strategy to develop a political dependence model that explains (a) how... View Details

Keywords: Institutional Theory; Political Strategy; Non-market Strategy; China; Corporate Social Responsibility; Corporate Disclosure; Corporate Social Responsibility and Impact; Emerging Markets; Government and Politics; China

This study focuses on how and why firms strategically respond to government signals regarding appropriate corporate activity. We integrate institutional theory with research on corporate political strategy to develop a political dependence model that explains (a) how... View Details

March – April 2011
Article

Integrated Reporting: A Source of Competitive Advantage

By: Robert G. Eccles and George Serafeim

Keywords: Reports; Integration

Citation

24 Mar 2015
News

Integrated Reporting: Corporate Disclosure for China’s “New Normal”

Web

2. Integrity & Standards of Conduct | MBA

2. Integrity & Standards of Conduct 2.1 Academic Standards of Conduct 2.1.1 Citing Sources & Plagiarism 2.1.2 Using ChatGPT & Artificial Intelligence (AI) Tools 2.1.3 Classroom Recording, Photography & Social Media 2.1.4 Classroom... View Details

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Supplemental Financial Information | Annual Report 2024

Supplemental Financial Information Financial Overview Harvard Business School’s economic model is designed to support the School’s mission of educating leaders who make a difference in the world. Prudent management of financial resources is View Details

01 Apr 1996
News

HBS Alumni Association Board of Directors: President's Report

The HBS Alumni Association Board of Directors has had a busy year, meeting both on campus and in informal settings around the world. In January, we returned to HBS for our Winter Meeting. The sessions included important reports from the... View Details

Keywords: Cathy Connett

01 Apr 1998
News

HBS Alumni Association Board of Directors: President's Report

Clark will also brief attendees on the School's efforts to build intellectual capital around these ideas and integrate them into the curriculum. He will report on some of the early work of HBS's California... View Details

01 Dec 2001
News

HBS Alumni Association Board of Directors: President's Report

to integrate the programs into the School's culture and better promote them among the appropriate alumni groups. The board believes that education doesn't stop at graduation, and the School is in a unique position to add value in this... View Details

Keywords: Susan Luick Good; Colleges, Universities, and Professional Schools; Educational Services

Article

All Eyes on Them: A Field Experiment on Citizen Oversight and Electoral Integrity

By: Natalia Garbiras-Díaz and Mateo Montenegro

Can information and communication technologies help citizens monitor their elections? We analyze a large-scale field experiment designed to answer this question in Colombia. We leveraged Facebook advertisements sent to over 4 million potential voters to encourage... View Details

Keywords: Social Influence; Electoral Behavior; Election Outcomes; Economics; Economy; Governance; Government and Politics; Social Media; Social Marketing; Society; Political Elections; Advertising

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2.8 MBA Community Values Annual Report (2023) | MBA

2.8 MBA Community Values Annual Report (2023) Each of us who has the privilege of belonging to the HBS community also has a responsibility to sustain that community, and the values it represents, for those who will follow us. That... View Details

2016
Working Paper

More Effective Sports Sponsorship—Combining and Integrating Key Resources and Capabilities of International Sports Events and Their Major Sponsors

By: Ragnar Lund and Stephen A. Greyser

Organizations in the field of sports are becoming increasingly dependent on sponsors for their value creation and growth. Studies suggest that sports organizations (rights-holders) often fail to exploit the full potential of such sponsorship partnerships. The aim of... View Details

Keywords: Sponsorship; ＂Sports Organizations,; Case Study; Europe; Business Relationships; Collaborative Marketing; Value Co-creation; Relationship Portfolio Management; Value Creation; Cases; Marketing; Sports; Sports Industry; Europe

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February 2023
Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details

Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose

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