Carbon Accounting - Publications - Faculty & Research

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Live from Klarman Hall - Alumni

Administration As faculty cochair of the Impact-Weighed Accounts Project, Professor Serafeim heads a growing effort to affect corporate behavior through the tools of accounting, and to develop rigorous methodologies for assessing... View Details

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Podcast - Business & Environment

Addict TuneIn Pandora Audacy Deezer JioSaavn 12 Feb 2025 Climate Rising Strengthening Carbon Claims via the Voluntary Carbon Markets Integrity Initiative (VCMI): A Conversation with Mark Kenber This episode,... View Details

July 2008 (Revised January 2012)
Case

Enterprise Risk Management at Hydro One (A)

By: Anette Mikes

An early adopter of Enterprise Risk Management, energy giant Hydro One anticipated new threats and opportunities in an industry that faced climate change and carbon legislation, the deregulation of electricity markets, and the greater adoption of renewable... View Details

Keywords: Capital Budgeting; Knowledge Sharing; Managerial Roles; Risk Management; Strategic Planning; Situation or Environment; Environmental Sustainability; Renewable Energy; Energy Industry

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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

13 Jan 2023
Research & Ideas

Are Companies Actually Greener—or Are They All Talk?

Most companies now account for social good in their financial reports in some way, but with regulation scattershot and evolving, it’s complicated for investors to assess so-called ESG reports. The disclosures, known as Environmental, Social, and Governance reports,... View Details

Keywords: by Rachel Layne

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Faculty & Research - Business & Environment

Jacob A. Small At the turn of 2025, Kevin Nolan, CEO of GE Appliances following its acquisition by Chinese appliance giant Haier in 2016, is reviewing progress toward his net zero carbon vision for homes, which would otherwise exacerbate... View Details

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Accelerating Solutions - Business & Environment

policymakers, founders, investors, educators, recruiters and skills-based trainers. Highlights Video Full Panel Video Ensuring Climate Leadership: Boards, Metrics, & Accountability As thousands of large companies worldwide work towards... View Details

18 Jun 2024
Research & Ideas

Industrial Decarbonization: Confronting the Hard Challenges of Cement

Cities like Cairo; Chongqing, China; Delhi; and Kinshasa, Congo are experiencing population explosions accompanied by unprecedented demand for homes, offices, factories, and infrastructure. In the United States, the Biden Administration’s policy-driven infrastructure... View Details

Keywords: by by Janelle Conaway; Green Technology; Energy; Industrial Products; Manufacturing

17 Jan 2023
In Practice

8 Trends to Watch in 2023

As 2023 begins, businesses and employees face an uncertain economy and labor market, as the twin dilemmas of inflation and interest rates weigh on forecasts. Harvard Business School faculty share the top trends that they believe will shape the workplace and markets... View Details

Keywords: by Avery Forman

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HBS - The year in Review

experienced colleagues. Assistant Professors Anjali M. Bhatt Organizational Behavior Julian De Freitas Marketing Summer R. Jackson Organizational Behavior Jung Koo Kang Accounting & Management Rebecca A. Karp Strategy Shirley Lu View Details

08 Mar 2021
In Practice

COVID Killed the Traditional Workplace. What Should Companies Do Now?

A year ago, COVID-19 forced many companies to send employees home—often with a laptop and a prayer. Now, with COVID cases subsiding and vaccinations rising, the prospect of returning to old office routines appears more possible. But will employees want to flock back to... View Details

Keywords: by Dina Gerdeman

19 Sep 2023
Blog Post

2023 Summer Internships in Business & Environment

the age of fossil fuels. Heavy industry accounts for more than 30% of global emissions that cannot be mitigated by today’s technology. A complete energy transition will require sustainable hydrogen to power heavy industry and beyond.... View Details

30 Mar 2023
Blog Post

Amager Bakke: A Look into the Future of Waste Incineration

years, making waste incineration the ultimate step in waste disposal there. According to the facility managers, Amager Bakke is one of the most advanced incinerators in the world, handling 560,000 tons of waste per year—which accounts for... View Details

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Business & Environment - Faculty & Research

because this gap discourages research effort directed towards clean technologies. Carbon taxes and research subsidies may nonetheless encourage production and innovation in clean technologies, though the transition will typically be slow.... View Details

16 Feb 2023
HBS Case

ESG Activists Met the Moment at ExxonMobil, But Did They Succeed?

The impact-investment hedge fund Engine No. 1 made a big splash in May 2021 when it managed to get three nominees elected to the ExxonMobil board of directors. It was an open effort to prod the oil giant toward renewable energy and test whether activist investing could... View Details

Keywords: by Lane Lambert; Financial Services

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HBS Alumni Conference: Accelerating Climate Solutions - Alumni

Assistant Professor of Business Administration Kaplan's co-authored 2021 article, “Accounting for Climate Change,” introduced the E-liability carbon accounting system for measuring corporate supply chain... View Details

21 Jul 2021
Research & Ideas

What Does an ESG Score Really Say About a Company?

Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details

Keywords: by Kristen Senz

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Curriculum - Business & Environment

Sustainability, Innovation, Strategy, Supply Chain Management The case describes BMW's electrification and decarbonization strategy, and how the company measured carbon emissions throughout the life cycle of its vehicles and used tools... View Details

23 Dec 2014
First Look

First Look: December 23

gap discourages research effort directed towards clean technologies. Carbon taxes and research subsidies may nonetheless encourage production and innovation in clean technologies, though the transition will typically be slow. We... View Details

Keywords: Carmen Nobel

12 Jul 2011
First Look

First Look: July 12

the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair value of... View Details