Social Accounting - Publications - Faculty & Research

June 2024
Article

The Monitoring Role of Social Media

In this study, we examine whether social media activity can reduce corporate misconduct. We use the staggered introduction of 3G mobile broadband access across the United States to identify exogenous increases in social media activity and test whether access to 3G... View Details

Keywords: Corporate Misconduct; Twitter; Corporate Accountability; Mobile and Wireless Technology; Social and Collaborative Networks

Article

The Social Contract Model of Corporate Purpose and Responsibility

By: Nien-he Hsieh

Of the many developments in business ethics that Thomas Donaldson has helped pioneer, one is the application of social contract theory to address questions about the responsibilities of business actors. In Corporations and Morality, Donaldson develops one of the... View Details

Keywords: Corporate Social Responsibility and Impact

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July 2015
Article

The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts' Perceptions and Shifting Institutional Logics

By: Ioannis Ioannou and George Serafeim

We explore the impact of corporate social responsibility (CSR) ratings on sell-side analysts' assessments of firms' future financial performance. We suggest that when analysts perceive CSR as an agency cost, due to the prevalence of an agency logic, they produce... View Details

Keywords: Corporate Social Responsibility; Analysts; Investment Recommendations; Sustainability; Institutional Logics; Environment; Corporate Social Responsibility and Impact; Investment; Corporate Governance; United States

Research Summary

Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations

By: Debora L. Spar

As members of civil society NGOs would seem to have a built-in proclivity towards representation: towards working on behalf of some group of people, or toward some specific goal. Yet in practice such moments of accountability are rare. Unlike other social agents,... View Details

June 2011 (Revised June 2012)
Case

Sephora Direct: Investing in Social Media, Video, and Mobile

By: Elie Ofek and Alison Berkley Wagonfeld

Julie Bornstein, senior vice president of Sephora Direct, is seeking to double her budget for social media and other digital marketing initiatives for 2011. A number of digital efforts implemented in the past two years seem to be bearing fruit and there is a desire to... View Details

Keywords: History; Leadership; Marketing Strategy; Marketing; Emerging Markets; Investment Return; Investment Funds; Budgets and Budgeting

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March 2016 (Revised April 2019)
Technical Note

ESG Metrics: Reshaping Capitalism?

By: George Serafeim

In the past twenty-five years, the world had seen an exponential growth in the number of companies reporting environmental, social and governance (ESG) data. Investor interest in ESG data also grew rapidly. A growing belief that increasing levels of social inequality... View Details

Keywords: Capitalism; Sustainability; Accountability; Corporate Social Responsibility; Responsibilities To Society; Environment; Social Impact Investment; ESG; Corporate Social Responsibility and Impact; Environmental Sustainability; Measurement and Metrics; Integrated Corporate Reporting; Corporate Accountability; Accounting; Economic Systems

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18 Feb 2020
Working Paper Summaries

A Preliminary Framework for Product Impact-Weighted Accounts

Keywords: by George Serafeim, Katie Trinh, and Robert Zochowski

01 Mar 2013
News

Sizing Up Social Impact

Ebrahim is delineating a framework that takes into account the inherent uncertainty and complexity of measuring results in the social sector. EBRAHIM: The hard work of measuring impact becomes easier... View Details

Keywords: Julia Hanna; Crop Production; Agriculture; Administration of Economic Programs; Government; Administration of Housing Programs, Urban Planning, and Community Development; Government; Water, Sewage and Supply Systems; Utilities

Web

Social Media - Alumni

Social Media Social Media Social Home Creating Alumni Groups Connecting the HBS network Tips for creating alumni groups Want to help the HBS community connect around... View Details

Web

Online Finance & Accounting Courses | HBS Online

Certificate Courses (5) Financial Accounting Professor V.G. Narayanan In this accounting fundamentals course, discover what's behind the numbers in financial statements, such as balance sheets and income... View Details

2014
Chapter

Corporate Social Responsibility and Multinational Corporations

By: Nien-he Hsieh and Florian Wettstein

A central question that arises from the perspective of global ethics is what standards ought to apply to the activities of multinational corporations (MNCs). This chapter surveys the contemporary theoretical literature on this question. The first section provides... View Details

Keywords: Multinational Corporation; Multinational Firms and Management; Corporate Social Responsibility and Impact; Standards

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03 Mar 2014
Blog Post

Align Your Social Media and Recruiting Strategies

critical to the success of your efforts. Create an editorial calendar and content strategy based on your goals and enable those managing your social media accounts to follow it with flexibility. Ensure that... View Details

08 Dec 2014
News

Seesaws and Social Security Benefits Indexing

03 Mar 2015
News

Is Social Media Actually Helping Your Company’s Bottom Line?

March 2001 (Revised April 2001)
Case

Sustainable Development & Socially Responsible Investing: ABB in 2000

By: Forest L. Reinhardt

Several investment firms and mutual funds position themselves as providers or facilitators of opportunities for socially responsible investment. This case addresses the impact of these firms on publicly traded companies. Focuses on managers at ABB, a large... View Details

Keywords: Investment; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Enterprise; Corporate Governance; Business Strategy; Capital Markets; Management Teams; Business and Community Relations; Trade; Electronics Industry; Switzerland

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2021
Working Paper

Impact Accounting for Product Use: A Framework and Industry-specific Models

By: George Serafeim and Katie Trinh

This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial... View Details

Keywords: Impact Measurement; Product Impact; Customer Welfare; Environment; ESG; Product; Customers; Well-being; Environmental Sustainability; Measurement and Metrics; Accounting; Financial Statements; Analysis; Framework

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Accounting & Management Awards & Honors - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Ethan C. Rouen : Winner of the 2024 Best Paper Award at the Fox and Haskayne Accounting... View Details

April 2012
Article

Bouncing Out of the Banking System: An Empirical Analysis of Involuntary Bank Account Closures

By: Dennis Campbell, F. Asis Martinez-Jerez and Peter Tufano

Using a new database, we document the factors that relate to the extent of involuntary consumer bank account closure resulting from excessive overdraft activity. Consumers who have accounts involuntarily closed for overdraft activity may have limited or no access to... View Details