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  • All HBS Web  (4,771)
    • People  (2)
    • News  (1,315)
    • Research  (2,643)
    • Events  (22)
    • Multimedia  (60)
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  • 24 Feb 2014
  • Working Paper Summaries

Integrated Reporting and Investor Clientele

Keywords: by George Serafeim; Accounting
  • January 2003 (Revised December 2003)
  • Case

Financial Performance Reporting

By: David F. Hawkins
Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements. View Details
Keywords: International Accounting; Income; Decision Making; Financial Reporting; Corporate Governance; Accounting Industry
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Hawkins, David F. "Financial Performance Reporting." Harvard Business School Case 103-046, January 2003. (Revised December 2003.)
  • 01 Dec 2010
  • News

HBS Contributors Report

The HBS Contributors Report was mailed to some 13,000 donors in November and reflects all new gifts, pledges, and planned gifts received during fiscal year 2010, ending last June 30. Total commitments exceeded $130 million. Alumni gifts... View Details
Keywords: meta
  • 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
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Eccles, Robert G., and Michael P. Krzus. "A Chronology of Integrated Reporting." Harvard Business School Background Note 411-049, September 2010. (Revised August 2011.)
  • 10 Jun 2015
  • Research & Ideas

The Transparency Revolution in Corporate Reporting

Not long ago, only 30 companies around the world reported data about their social and sustainability (that is, nonfinancial) endeavors. Today, more than 7,000 organizations do so. While that transparency is undoubtedly a good thing, the... View Details
Keywords: Re: George Serafeim
  • October 2021
  • Case

Sparking Growth at Consumer Reports

By: Christina Wallace
Consumer Reports (CR) is a nonprofit organization that traditionally provided independent testing and research on consumer goods. With the need to diversify its audience and revenue streams CR partnered with market research firm Spark No. 9 to identify potential... View Details
Keywords: Nonprofit Management; Innovation; Entrepreneurship; Marketing; Social Media; Innovation and Management; Nonprofit Organizations
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Wallace, Christina. "Sparking Growth at Consumer Reports." Harvard Business School Case 822-035, October 2021.
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

like local community-building initiatives. Others disclose activities rather more guardedly: effects on environmental pollution, for example. As of April last year, there were over 32,000 such reports of "global corporate... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • Editorial

Reporting for Duty

By: George Serafeim
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Serafeim, George. "Reporting for Duty." The Point, no. 25 (June 2014): 22–25. (Editorial.)
  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

companies a clear view of risks to and opportunities in their own strategy. Second, One Report speaks with one voice to all stakeholders, who can even engage with the company via Web 2.0 tools and technologies. One View Details
Keywords: by Martha Lagace
  • 18 Oct 2010
  • News

HBS Conference Encourages Sustainable Corporate Reporting

  • 11 Sep 2012
  • News

US looks to SA for integrated reporting

  • June 10, 2010
  • Article

Integrated Reports Voluntary Filing

By: Robert G. Eccles and Mervyn King
Keywords: Reports
Citation
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Eccles, Robert G., and Mervyn King. "Integrated Reports Voluntary Filing." World Federation of Exchanges, News & Views (June 10, 2010).
  • Article

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: Corporate Accountability; Value; Financial Reporting; Business and Shareholder Relations
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Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
  • 01 Sep 2010
  • News

Reinventing the Annual Report

"That's the report. Now, would anyone like to carp?" © James Stevenson/The New Yorker Collection/ www.cartoonbank.com I am always interested in reading what the companies I own stock in have to say about themselves in their ritualistic annual View Details
Keywords: Robert G. Eccles
  • 01 Dec 2009
  • News

HBS Philanthropy Report Online

This year, the School’s annual donor report will be published online. The change from a print publication reflects a cost savings consistent with a School-wide effort to contain expenses, as well as a desire for environmentally... View Details
  • 2010
  • Book

One Report: Integrated Reporting for a Sustainable Strategy

By: Robert G. Eccles and Michael Krzus
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single... View Details
Keywords: Integration; Reports; Strategy
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Eccles, Robert G., and Michael Krzus. One Report: Integrated Reporting for a Sustainable Strategy. New York: John Wiley & Sons, 2010. (Winner of PROSE Award for Excellence in Business, Finance & Management "For Professional and Scholarly Excellence" presented by Association of American Publishers.)
  • 29 Jul 2011
  • News

How Mandatory Reporting on Sustainability Pays Off

  • Web

Annual Reports | About

Annual Reports Annual Report 2024 Annual Report 2023 Annual Report 2022 Annual Report 2021 Annual View Details
  • 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
Citation
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Ioannou, Ioannis, and George Serafeim. "The Growing Power of Non-financial Reports." Business Strategy Review (May 2011).
  • 2011
  • Chapter

Accelerating the Adoption of Integrated Reporting

By: Robert G. Eccles and George Serafeim
This chapter describes the concept of integrated reporting, provides a brief history of its development, reviews the current state of practice, presents a strategy for institutional change that will accelerate the adoption of integrated reporting in order to meet the... View Details
Keywords: Integrated Corporate Reporting; Business History; Organizational Change and Adaptation; Practice; Adoption
Citation
SSRN
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Eccles, Robert G., and George Serafeim. "Accelerating the Adoption of Integrated Reporting." Chap. 2.2 in CSR Index, edited by Francesco de Leo and Matthias Vollbracht, 70–92. InnoVatio Publishing Ltd., 2011.
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