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Show Results For
- All HBS Web
(1,685)
- People (1)
- News (314)
- Research (1,121)
- Events (7)
- Multimedia (22)
- Faculty Publications (488)
- winter 2000
- Article
Assessing the Impact of Venture Capital to Innovation
By: Samuel Kortum and Josh Lerner
We examine the influence of venture capital on patented inventions in the United States across twenty industries over three decades. We address concerns about causality in several ways, including exploiting a 1979 policy shift that spurred venture capital fundraising.... View Details
Kortum, Samuel, and Josh Lerner. "Assessing the Impact of Venture Capital to Innovation." RAND Journal of Economics 31, no. 4 (winter 2000): 674–692. (Supplemental appendix.)
- 29 Apr 2009
- Working Paper Summaries
Female Empowerment: Impact of a Commitment Savings Product in the Philippines
- 05 Jun 2020
- Research & Ideas
How Anchor Investors Help Impact Funds Succeed
so-called impact funds, or funds that hope to create positive social or environmental impact. In Anchors Aweigh: Analysis of Anchor Limited Partner Investors in Impact Investment Funds, the authors describe... View Details
- 14 Jun 2010
- Research & Ideas
The Hard Work of Measuring Social Impact
potential for real gain in building trusting, transparent relationships with donors. Accountability isn't a one-way street, either. The downward pressure on nonprofits to demonstrate results and impact puts... View Details
Keywords: by Julia Hanna
- 31 Jul 2020
- News
Negative Impact Correlates with Lower Market Valuation, Study Shows
- Article
We Need Better Carbon Accounting. Here's How to Get There.
By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).
- 18 Jun 2008
- Working Paper Summaries
Evaluating the Impact of SA 8000 Certification
- 10 Sep 2010
- Working Paper Summaries
The Impact of Corporate Social Responsibility on Investment Recommendations
- 15 Jul 2022
- News
How Fintech Can Deliver on Its Social Impact Promises
- Research Summary
Overview
Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her... View Details
- Web
Accounting & Management Awards & Honors - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Jonas Heese : Winner of the Best Paper Award at the 2024 Review of Accounting Studies... View Details
- 14 Nov 2011
- Working Paper Summaries
The Impact of Corporate Sustainability on Organizational Process and Performance
- 2022
- Case
Can Salesforce Compete in the Carbon Accounting Market?
By: Andrew J. Hoffman
This case describes Salesforce's development of Sustainability Cloud, a suite of software tools built to help companies measure, track, and report carbon emissions and other sustainability metrics. The goal of this case is to provide students with a background and... View Details
Keywords: Environmental Accounting; Corporate Social Responsibility and Impact; Corporate Accountability; Applications and Software
Hoffman, Andrew J. "Can Salesforce Compete in the Carbon Accounting Market?" William Davidson Institute Case 6-796-717, 2022.
- 2008
- Working Paper
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
- 2008
- Working Paper
Accountability and Inequality in Single-Party Regimes: A Comparative Analysis of Vietnam and China
Over the past two decades, no two economies have averaged more rapid economic growth than China and Vietnam. But while China's income inequality has risen rapidly over that same time frame, Vietnam's has only grown moderately. Structural and socio-cultural determinants... View Details
Keywords: Income Characteristics; Economic Growth; Policy; Government and Politics; Equality and Inequality; China; Viet Nam
Abrami, Regina M., Edmund Malesky, and Yu Zheng. "Accountability and Inequality in Single-Party Regimes: A Comparative Analysis of Vietnam and China." Harvard Business School Working Paper, No. 08-099, May 2008.
- March 22, 2016
- Article
The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?
By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
This article is a layman summary of "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," published in Organization Science 27, no. 2 (March–April 2016): 483–504. View Details
Keywords: Reporting; Environmental Performance; Civil Society; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Civil Society or Community; Environmental Sustainability
Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?" Work In Progress (American Sociological Association blog) (March 22, 2016). (Reprinted as Environmental disclosure: corporate accountability or greenwashing?” LSE Business Review, June 9, 2016.)
- Web
Power and Influence for Positive Impact | HBS Online
influence skills to shift power dynamics Exercise power ethically and responsibly Hold the powerful accountable Who Will Benefit Early- and Mid-Career Professionals Aspiring Entrepreneurs Nonprofit Leaders Gain credibility to be more... View Details
- 2020
- Working Paper
Measuring the Cost of Corporate Water Usage
By: DG Park, George Serafeim and T. Robert Zochowski
We develop a methodology that calculates the impact that organizations have on the environment through their water consumption relating to water stress risk. Using the methodology, we derive estimates for four companies that show how assumptions on the geographic... View Details
Keywords: Water; Water Management; Environment; Sustainability; Environmental Impact; Impact-Weighted Accounts; IWAI; Organizations; Environmental Sustainability; Valuation
Park, DG, George Serafeim, and T. Robert Zochowski. "Measuring the Cost of Corporate Water Usage." Harvard Business School Working Paper, No. 21-036, September 2020.
- 29 Feb 2012
- News
The Economic Impact of Congressional Committee Chairman Switches
- 2023
- Working Paper
Toward Decision-Useful Carbon Information
By: Gunther Glenk
Companies are increasingly viewed as crucial drivers for timely decarbonization. Current accounting practices for greenhouse gas (GHG) emissions, however, often leave corporate carbon disclosures and abatement obscured. Here I introduce a taxonomy for assuring the... View Details
Keywords: Carbon Emissions; Decarbonization; Carbon Accounting; Net-zero Emissions; Greenhouse Gas Emissions; Environment; Environmental Impact; Management; Sustainable Cities; Corporate Disclosure; Environmental Accounting; Environmental Management; Climate Change; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Accounting Industry; Europe; North America; South America; Africa; Asia
Glenk, Gunther. "Toward Decision-Useful Carbon Information." Harvard Business School Working Paper, No. 24-026, September 2023. (TRR 266 Accounting for Transparency Working Paper Series, No. 121, May 2023.)