Publications

February 2007 (Revised November 2011)
Case

Esquel Group: Integrating Business Strategy and Corporate Social Responsibility

By: F. Warren McFarlan, William C. Kirby and Tracy Manty

Focuses on the experience of China's largest shirt manufacturer in managing various aspects of government relations in China. Identifies a wide variety of social initiatives it has undertaken. View Details

Keywords: Growth and Development Strategy; Corporate Social Responsibility and Impact; Business and Government Relations; Apparel and Accessories Industry; Manufacturing Industry; China

2012
Chapter

Capturing the Link between Non-financial and Financial Performance in One Space

By: Robert G. Eccles, Jess Schulschenk and George Serafeim

Keywords: Integrated Reporting; Sustainability; Integrated Corporate Reporting; Performance

November 2012
Technical Note

A Note on the International Integrated Reporting Council: Towards An International Framework

By: Robert G. Eccles, George Serafeim, Pippa Armbrester and Jess Schulschenk

October 2009
Teaching Note

Esquel Group: Integrating Business Strategy and Corporate Social Responsibility (TN)

By: F. Warren McFarlan

Teaching Note for [307076]. View Details

Keywords: Business Strategy; Corporate Social Responsibility and Impact; Business and Government Relations; Integration; Apparel and Accessories Industry; China

2009
Other Unpublished Work

Singapore Competitiveness Report

By: Christian H.M. Ketels, Ashish Lall and Boon Siong Neo

The 2009 Singapore Competitiveness Report, the first in this new series of regular assessments by the Asia Competitiveness Institute (ACI) at the Lee Kuan Yew School of Public Policy, provides data and analysis to inform the discussions on the impact of the crisis... View Details

Keywords: Economic Growth; Financial Crisis; Macroeconomics; Microeconomics; Policy; Competitive Strategy; Singapore

March 2011
Teaching Note

Leadership in Corporate Reporting Policy at Tata Steel (TN)

By: Karthik Ramanna

Teaching Note for 111028. View Details

Keywords: Private Sector; Emerging Markets; Problems and Challenges; Transition; Steel Industry; India

January 2012 (Revised May 2013)
Case

Integrated Assurance at Philips Electronics N.V.

By: Robert G. Eccles and Daniela Saltzman

Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details

Keywords: Accounting Audits; Reports; Organizational Culture

1996
Other Unpublished Work

Atlanta's Business Culture: Reexamining Corporate Civic Responsibility, an Executive Report

By: Laura L. Nash

1998
Manual

Instructor's Manual: Corporate Financial Reporting and Analysis: Text and Cases

By: David F. Hawkins

Keywords: Finance; Reports; Theory; Cases; Books

20 Dec 2006
Op-Ed

Investors Hurt by Dual-Track Tax Reporting

decipher from public filings. Their proposal, which will likely meet fierce opposition from accountants, lawyers, and managers, is a laudable first step in restoring sanity to U.S. corporate profit reporting. When the View Details

Keywords: by Mihir Desai

Article

Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients

By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou

Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial... View Details

Keywords: Financial Disclosure; Mandatory Reporting; Reliability; Voluntary Disclosure; Financial Reporting; Quality; Corporate Disclosure

Harvard Business School professor Robert G. Eccles and Grant Thornton partner Michael Krzus discuss the growing trend of integrated reporting worldwide and how their book ONE REPORT will help companies succeed in the transition to this new transparency. View Details

Web

Diversity Comes to Corporate Boards, but Slowly - Blog: RGE Report

Race, Gender and Equity at Work Race, Gender and Equity at Work Filter Results Arrow Down Arrow Up Read posts from Author HBS Staff Topics Topics Board Diversity RGE Blog Filters Read posts from Author HBS Staff Topics Topics Board Diversity RGE Blog 03 Sep 2024... View Details

May 2011
Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim

I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details

Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings

November 2012 (Revised August 2013)
Supplement

Global Unichip Corporation (B)

By: Willy Shih and Chen-Fu Chien

Jim Lai, President of Global Unichip Corporation (GUC), mapped out the changes he saw coming to the global semiconductor industry. The big question was how many system developers would start coming directly to GUC. View Details

September 1998 (Revised July 1999)
Case

Integral Capital Partners

By: Andre F. Perold and Markus Mullarkey

Integral Capital Partners is a small firm with a very distinctive approach to investing in high-technology stocks. The firm invests privately in small start-ups as well as in publicly traded companies, and it develops important financial and advisory relationships with... View Details

Keywords: Technology; Value Creation; Venture Capital; Asset Management; Partners and Partnerships; Public Sector; Private Sector; Business Startups; Corporate Finance; Financial Services Industry

2022
Chapter

Sustainability Science and Corporate Cleanup in Community Fields: The Translation, Resistance and Integration Process Model

By: P. Devereaux Jennings, Maggie Cascadden and Andrew J. Hoffman

Both practically and theoretically, the sustainability science and corporate operation perspectives often diverge. Overcoming this divergence requires some degree of engagement with organizational field members; not just negotiation, but on-the-ground process work to... View Details

Keywords: Environmental Sustainability; Business Processes; Science-Based Business; Research

September 2002 (Revised December 2005)
Case

DaimlerChrysler Post-Merger Integration (A)

By: Richard F. Meyer, Michael G. Rukstad, Peter J. Coughlan and Stephan A. Jansen

Describes the background, process, and aftermath of the merger between Daimler-Benz of Germany and Chrysler Corp. of America. Describes the economic structure and trends of the world automobile industry at the turn of the century as well as the individual histories and... View Details

Keywords: Integration; Negotiation Process; Corporate Strategy; Mergers and Acquisitions; Cross-Cultural and Cross-Border Issues; Auto Industry; Germany; United States

September 2001
Background Note

Financial Reporting Environment, The

By: Paul M. Healy, Amy P. Hutton, Robert S. Kaplan and Krishna G. Palepu

Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information... View Details

Keywords: Financial Reporting; Financial Statements; Capital Markets; Venture Capital; Corporate Disclosure; Conflict of Interests