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  • June 2008 (Revised October 2008)
  • Case

International Carbon Finance and EcoSecurities

By: Andre F. Perold, Forest L. Reinhardt and Mikell Hyman
In late 2007, EcoSecurities had to decide whether to undertake a new Clean Development Mechanism (CDM) project in China. EcoSecurities was an aggregator of carbon credits and also invested directly in projects that produced carbon credits. Governments and firms... View Details
Keywords: Non-Renewable Energy; Cost Management; Investment Return; Business and Government Relations; Risk and Uncertainty; Investment; Cash Flow; Valuation; Pollutants; Environmental Sustainability; Financial Services Industry; China
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  • 2023
  • Working Paper

Data Governance, Interoperability and Standardization: Organizational Adaptation to Privacy Regulation

By: Sam (Ruiqing) Cao and Marco Iansiti
The increasing availability of data can afford dynamic competitive advantages among data-intensive corporations, but governance bottlenecks hinder data-driven value creation and increase regulatory risks. We analyze the role of two technological features of data... View Details
Keywords: Organizations; Information Technology; Performance Productivity; Growth and Development; Transformation
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    Jonas Heese

    Jonas Heese is a Professor of Business Administration in the Accounting & Management (A&M) Unit at Harvard Business School.He serves as a course head of Financial Reporting and Control in the MBA core curriculum and teaches The Anatomy of... View Details

    • January 2013 (Revised March 2016)
    • Case

    The Private Company Council

    By: Karthik Ramanna and Luis M. Viceira
    Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that... View Details
    Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Financial Services Industry; Public Administration Industry
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    • 2022
    • Case

    Tesla's Battery Supply Chain: A Growing Concern

    By: Andrew J. Hoffman
    In October 2021, the fictional vice president of supply chain sustainability at Tesla is working on finding the best way to achieve Tesla's goal of 100% recycling for the batteries in its electric vehicles (EVs) as they reach their end of life. A major challenge in... View Details
    Keywords: Supply Chain Management; Environmental Sustainability; Corporate Social Responsibility and Impact; Governance Compliance; Metals and Minerals; Auto Industry
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    • September 2011 (Revised August 2013)
    • Case

    China or the World? A Financial Reporting Strategy for Hong Kong's Capital Markets

    By: Karthik Ramanna, Gwen Yu and G.A. Donovan
    Set in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using... View Details
    Keywords: Governance Compliance; Global Range; Local Range; Competitive Strategy; Global Strategy; Globalized Economies and Regions; Financial Reporting; International Accounting; Hong Kong
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    • Research Summary

    Overview

    Professor Sherman's research has long focused on financial reporting, performance measurement/management, and financial literacy issues facing corporate management and Boards of Directors in global businesses. He also actively studies methods to improve productivity in... View Details
    • March 2015 (Revised January 2020)
    • Case

    Behavioural Insights Team (A)

    By: Michael Luca and Patrick Rooney
    The Behavioural Insights Team case introduces students to the concept of choice architecture and the value of experimental methods (sometimes called A/B testing) within organizational contexts. The exercise provides an opportunity for students to apply these principles... View Details
    Keywords: Behavioral Economics; Experiments; Choice Architecture; Public Entrepreneurship; Decision Choices and Conditions; Consumer Behavior; Taxation; Economics; Public Administration Industry; United Kingdom
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    • 10 Jun 2008
    • First Look

    First Look: June 10, 2008

    federal government program that encourages companies to voluntarily self-police and self-disclose regulatory violations, we examine how participation affects the behaviors of regulators and regulated facilities. We find that on average,... View Details
    Keywords: Martha Lagace
    • Article

    How Well Do Social Ratings Actually Measure Corporate Social Responsibility?

    By: Aaron K. Chatterji, David I. Levine and Michael W. Toffel
    Ratings of corporations' environmental activities and capabilities influence billions of dollars of "socially responsible" investments as well as some consumers, activists, and potential employees. In one of the first studies to assess these ratings, we examine how... View Details
    Keywords: Governance Compliance; Governing Rules, Regulations, and Reforms; Measurement and Metrics; Corporate Social Responsibility and Impact; Performance Effectiveness; Natural Environment; Pollutants
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    • summer 2008
    • Article

    Corporate Social Responsibility Through an Economic Lens

    By: Forest L. Reinhardt, Robert N. Stavins and Richard H.K. Vietor
    Business leaders, government officials, and academics are focusing considerable attention on the concept of "corporate social responsibility" (CSR), particularly in the realm of environmental protection. Beyond complete compliance with environmental regulations, do... View Details
    Keywords: Profit; Governance Compliance; Governing Rules, Regulations, and Reforms; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Environmental Sustainability
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    • 12 Feb 2025
    • Video

    Strengthening Carbon Claims via the Voluntary Carbon Markets Integrity Initiative (VCMI): A Conversation with Mark Kenber

    • November 2019
    • Case

    Hapag-Lloyd AG:Complying with IMO 2020

    By: Benjamin C. Esty, Mette Fuglsang Hjortshoej and Emer Moloney
    A new environmental regulation known as IMO 2020 was creating what one industry analyst called “the biggest shakeup for the oil and shipping industries in decades.” According to the new regulation, all ocean-going ships would have to limit their sulfur emissions by... View Details
    Keywords: Valuation; Ship Transportation; Strategic Planning; Game Theory; Pollutants; Supply Chain; Corporate Accountability; Capital Budgeting; Environmental Sustainability; Governing Rules, Regulations, and Reforms; Governance Compliance; Shipping Industry; Transportation Industry; Germany
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    • April 2018 (Revised December 2018)
    • Case

    The Whistleblower at International Game Technology

    By: Aiyesha Dey, Jonas Heese and James Weber
    Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of... View Details
    Keywords: Whistleblower; Financial Reporting; Governance Compliance; Ethics
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    • October 1992 (Revised February 1995)
    • Background Note

    Note on the Federal Sentencing Guidelines for Organizations

    By: Lynn S. Paine
    Describes the federal guidelines used by judges for sentencing organizations convicted of criminal wrong-doing under U.S. law as of November 1, 1991. Describes the guidelines' approach to calculating criminal fines for organizations, determining an organization's... View Details
    Keywords: Crime and Corruption; Governance Compliance; Law Enforcement; Laws and Statutes; Organizations; Legal Services Industry; United States
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    • 19 Aug 2011
    • Working Paper Summaries

    The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

    Keywords: by Christopher Marquis & Michael W. Toffel
    • 13 Oct 2006
    • Working Paper Summaries

    Coerced Confessions: Self-Policing in the Shadow of the Regulator

    Keywords: by Jodi L. Short & Michael W. Toffel
    • 29 Oct 2021
    • News

    Conduct Tech May Fail to Deliver Insights, While Increasing Data Privacy Risk, Ethical Issues

    • November 2019
    • Supplement

    Hapag-Lloyd AG: Complying with IMO 2020

    By: Benjamin C. Esty, Mette Fuglsang Hjortshoej and Emer Moloney
    A new environmental regulation known as IMO 2020 was creating what one industry analyst called “the biggest shakeup for the oil and shipping industries in decades.” According to the new regulation, all ocean-going ships would have to limit their sulfur emissions by... View Details
    Keywords: Valuation; Ship Transportation; Strategic Planning; Game Theory; Pollutants; Supply Chain; Corporate Accountability; Capital Budgeting; Environmental Sustainability; Shipping Industry; Transportation Industry; Germany
    Related
    • 13 May 2014
    • First Look

    First Look: May 13

    working paper: http://ssrn.com/abstract=2430174 Eliciting Taxpayer Preferences Increases Tax Compliance By: Lamberton, Cait, Jan-Emmanuel De Neve, and Michael I. Norton Abstract—Two experiments show that eliciting taxpayer preferences on... View Details
    Keywords: Sean Silverthorne