ESG (Environmental, Social, Governance) Performance - Publications - Faculty & Research - Harvard Business School

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Article

Decarbonization Factors

By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim, David Turkington and Hui (Stacie) Wang

In the face of accelerating climate change, investors are making capital allocations seeking to decarbonize portfolios by reducing the carbon emissions of their holdings. To understand the performance of portfolio decarbonization strategies and investor behavior... View Details

Keywords: ESG; Investment Management; Factor Investing; Investor Behavior; Climate Change; Environmental Sustainability; Investment; Management

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October 2021
Article

Directors' Perceptions of Board Effectiveness and Internal Operations

By: J. Yo-Jud Cheng, Boris Groysberg, Paul M. Healy and Rajesh Vijayaraghavan

We contribute to the growing literature on the effectiveness of corporate boards by examining the effect of two insights that have been largely unexplored in prior studies that use public data. First, since boards’ responsibilities are wide-ranging, more holistic... View Details

Keywords: Boards Of Directors; Corporate Governance; Governing and Advisory Boards; Performance Effectiveness; Perception

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September 2021 (Revised November 2022)
Case

Community Solutions

By: Brian Trelstad and Tom Quinn

Community Solutions was an anti-homelessness nonprofit founded in 2011 after protagonist Rosanne Haggerty grew frustrated with the limited impact of traditional housing and outreach strategies. It set an ambitious goal, reached in some partner communities, of ending... View Details

Keywords: Change; Change Management; Disruption; Transformation; Communication; Communication Strategy; Decision Making; Cost vs Benefits; Decision Choices and Conditions; Decisions; Forecasting and Prediction; Social Entrepreneurship; Ethics; Values and Beliefs; Capital Budgeting; Capital Markets; Country; Government Administration; Government Legislation; Housing; Disruptive Innovation; Innovation and Invention; Innovation Strategy; Knowledge Sharing; Leading Change; Resource Allocation; Mission and Purpose; Performance Evaluation; Performance Improvement; Philanthropy and Charitable Giving; Opportunities; Social Enterprise; Nonprofit Organizations; Human Needs; Public Opinion; Social Issues; Societal Protocols; Poverty; Welfare; Well-being; System; Equality and Inequality; Consulting Industry; Real Estate Industry; United States; New York (city, NY); Florida; Texas

2021
Article

How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change

By: Robert L. Simons and Antonio Davila

Prior research provides strong evidence for the association between business strategy and the design and use of management control systems. We complement this research by examining the role of management control systems in situations of strategic change. We report the... View Details

Keywords: Management Control Systems; Accountability; Strategic Change; Organization Change And Adaptation; Organizational Performance; Management Systems; Organizational Structure; Corporate Accountability; Organizational Change and Adaptation; Performance

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August 2021
Case

Danone S.A.: Becoming a Mission-Driven Company (A)

By: Benjamin C. Esty and Emilie Billaud

Emmanuel Faber became CEO of Danone SA, the French food and beverage company, in 2014. Right from the start, he ran the company with a dual commitment to both profit and purpose (i.e., ESG objectives). In fact, in 2018, he said, “It’s time to make sustainable business... View Details

Keywords: Business and Stakeholder Relations; Corporate Governance; Leadership; Corporate Social Responsibility and Impact; Mission and Purpose; Environmental Sustainability; Goals and Objectives; Consumer Products Industry; Food and Beverage Industry; France; Europe

2021
Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna

Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details

Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability

2021
Working Paper

Multiple Team Membership, Turnover, and On-Time Delivery: Evidence from Construction Services

By: Hise O. Gibson, Bradely R. Staats and Ananth Raman

Firms who want to compete in dynamic markets are finding that they must build more agile operations to ensure success. One way for a firm to increase organizational agility is to allocate employees to multiple project teams, simultaneously—a practice known as multiple... View Details

Keywords: Multiple Team Membership; Turnover; Fluid Teams; Project Management; Groups and Teams; Projects; Management; Performance

2021
Working Paper

The Changing Role of Business in Society

By: Michael E. Porter

Business interaction with the U.S. government, historically based on securing industry or company special interests at the expense of the public good, has enabled and furthered government dysfunction. Gridlock within the American political system has precluded the... View Details

2021
Article

Decarbonizing Everything

By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim, David Turkington and Hui (Stacie) Wang

We analyze how the use of different climate risk measures leads to different portfolio carbon outcomes and risk-adjusted returns. Our findings are synthesized in a rules-based investment framework, which selects a different type of climate metric across industries and... View Details

Keywords: Climate Risk; ESG; ESG (Environmental, Social, Governance) Performance; ESG Disclosure; ESG Disclosure Metrics; ESG Ratings; Investing; Investing For Impact; Investment Strategy; Environment; Decarbonization; Climate Change; Environmental Sustainability; Environmental Management; Environmental Accounting; Investment; Strategy; Investment Portfolio; Investment Return

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July 2021
Article

Material Sustainability Information and Stock Price Informativeness

By: Jody Grewal, Clarissa Hauptmann and George Serafeim

As part of the SEC’s revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social, and governance (ESG) data. However, progress is contingent on collecting evidence regarding which... View Details

Keywords: Voluntary Disclosure; Accounting Standards; Sustainability; Nonfinancial Information; Corporate Social Responsibility; Stock Price Informativeness; Synchronicity; Environmental Sustainability; Corporate Disclosure; Corporate Accountability; Stocks; Price; Corporate Social Responsibility and Impact; Accounting; Standards

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July–August 2021
Article

Surfacing the Submerged State: Operational Transparency Increases Trust in and Engagement with Government

By: Ryan W. Buell, Ethan Porter and Michael I. Norton

Problem definition: As trust in government reaches historic lows, frustration with government performance approaches record highs. Academic/practical relevance: We propose that in co-productive settings like government services, peoples’ trust and... View Details

Keywords: Government Services; Behavioral Operations; Operational Transparency; Government Administration; Service Operations; Programs; Perception; Attitudes; Behavior; Trust

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2021
Working Paper

Accounting for Product Impact in the Oil and Gas Industry

By: Katie Panella, 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 oil and gas industry. We design a monetization methodology that allows us to calculate monetary product impact estimates of... View Details

2021
Working Paper

Accounting for Product Impact in the Pharmaceuticals Industry

By: Amanda Rischbieth, 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 pharmaceuticals industry. We design a monetization methodology that allows us to calculate monetary impact estimates of accessible... View Details

2024
Working Paper

Fecal Microbiota Transplants —Too Simple to be Safe? Case Histories of Transformational Advances

By: Amar Bhide and Srikant M. Datar

By 2013, after many decades of very slow development and adoption, Fecal Microbiota Transplantation procedures were attracting widespread attention. This case history chronicles the: 1) pioneering fecal transplants performed in the 20th century; 2) development of the... View Details

Keywords: Health Care and Treatment; Innovation and Invention; Governing Rules, Regulations, and Reforms

June 30, 2021
Article

Rosabeth Moss Kanter: Let Employees Take the Lead on ESG

By: Rosabeth M. Kanter

Companies that don’t give rank-and-file workers a central role in their environmental, social and governance (ESG) work are making a mistake. They risk alienating values-oriented employees who question company practices, and they miss a big opportunity for employee... View Details

Keywords: ESG; ESG (Environmental, Social, Governance) Performance; Leaders; Talent Acquisition; Talent Retention; Engagement; Organizations; Environmental Sustainability; Social Issues; Employees; Leadership; Talent and Talent Management

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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

Article

The CMS New Rule on Ambulatory Surgical Centers Earns Only Partial Credit

By: Junaid Nabi and Robert S. Kaplan

The Centers of Medicare and Medicaid Services (CMS) recently announced that it will be removing more... View Details

Keywords: Ambulatory Care; Payment Policy; Health Care and Treatment; Governing Rules, Regulations, and Reforms

June 2021
Case

Akira Fukabori and Kevin Kajitani at avatarin (A)

By: Linda A. Hill and Emily Tedards

In 2016, Akira Fukabori and Kevin Kajitani, aeronautical engineers at All Nippon Airways Co., Ltd., began to wonder why, in a world of accelerating globalization and digital connectivity, those who lived in far-remote villages or impoverished urban areas could not... View Details

Keywords: Agility; Ecosystem; Innovation Ecosystems; Crowdsourcing; Open Innovation; Partnership; Government; Collaboration; Co-creation; Purpose; Impact; Social Impact; Movement; Organizational Behavior; Organizational Ambidexterity; Ambidexterity; Culture; Culture Change; Global Teams; Experimentation; Space; Airline Industry; Start-up; Platform Business; Platform Strategy; Platform; Digital; Robotics; Robots; Mobility; Strategy; COVID-19; Intrapreneurship; Public-private Partnership; XPRIZE; Space Industry; Avatar; Telepresence; Innovation Lab; Innovation and Invention; Technological Innovation; Partners and Partnerships; Collaborative Innovation and Invention; Alignment; Leadership; Leading Change; Diversity; Organizational Culture; Change Management; Entrepreneurship; Digital Platforms; Transportation Industry; Aerospace Industry; Japan

June 2021
Case

Akira Fukabori and Kevin Kajitani at avatarin (A) (Abridged)

By: Linda A. Hill and Emily Tedards

In 2016, Akira Fukabori and Kevin Kajitani, aeronautical engineers at All Nippon Airways Co., Ltd., began to wonder why, in a world of accelerating globalization and digital connectivity, those who lived in far-remote villages or impoverished urban areas could not... View Details

Keywords: Agility; Ecosystem; Innovation Ecosystems; Innovation; Crowdsourcing; XPRIZE; Open Innovation; Partnership; Government; Collaboration; Co-creation; Purpose; Impact; Social Impact; Movement; Organizational Behavior; Organizational Ambidexterity; Ambidexterity; Culture; Culture Change; Global Teams; Experimentation; Space; Space Industry; Airline Industry; Start-up; Platform Business; Platform Strategy; Platform; Digital; Robotics; Robots; Avatar; Telepresence; Innovation Lab; Mobility; COVID-19; Intrapreneurship; Public-private Partnership; Innovation and Invention; Technological Innovation; Partners and Partnerships; Collaborative Innovation and Invention; Alignment; Leadership; Leading Change; Diversity; Organizational Culture; Change Management; Strategy; Entrepreneurship; Digital Platforms; Transportation Industry; Aerospace Industry; Japan

Article

Is ‘Not Guilty’ the Same as ‘Innocent’? Evidence from SEC Financial Fraud Investigations

By: Eugene F. Soltes and David H. Solomon

When the Securities and Exchange Commission (SEC) investigates firms for financial fraud, investors learn about the investigation only if managers disclose it, or regulators sanction the firm. We investigate the effects of such disclosures using confidential records on... View Details

Keywords: Financial Fraud; Corporate Disclosure; Performance; Outcome or Result

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