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      • 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
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      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).
      • March 2022 (Revised March 2024)
      • Case

      DaVita Responds to COVID

      By: Susanna Gallani and David Lane
      Early in August 2021, DaVita CEO Javier Rodriguez was assessing the ongoing impact of the COVID-19 pandemic on his firm, which provided life-sustaining kidney dialysis to roughly 240,000 people. Effective infection control practices and information sharing had ensured... View Details
      Keywords: COVID-19 Pandemic; Change Management; Communication; Talent and Talent Management; Fairness; Values and Beliefs; Corporate Accountability; Health Care and Treatment; Health Pandemics; Human Resources; Employee Relationship Management; Retention; Wages; Working Conditions; Leadership Style; Crisis Management; Organizational Culture; Health Industry; United States
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      Gallani, Susanna, and David Lane. "DaVita Responds to COVID." Harvard Business School Case 122-007, March 2022. (Revised March 2024.)
      • March 2022 (Revised September 2022)
      • Case

      Can Papaya Global Keep Scaling Fast?

      By: Daniel Isenberg and William R. Kerr
      Companies that employ people all around the world also need to pay those people. That can be an exceedingly complex task, though - defining terms of employment, complying with global regulations, and working with huge quantities of data, among other obstacles,... View Details
      Keywords: Entrepreneurship; Scaling And Growth; Job Design and Levels; Compensation and Benefits; Governing Rules, Regulations, and Reforms; Global Range
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      Isenberg, Daniel, and William R. Kerr. "Can Papaya Global Keep Scaling Fast?" Harvard Business School Case 222-072, March 2022. (Revised September 2022.)
      • March 2022
      • Article

      From Proprietary to Collective Governance: How Do Platform Participation Strategies Evolve?

      By: Siobhan O'Mahony and Rebecca Karp
      When platform leaders change the rules guiding who can access and control a platform, the strategies of those who create value from the platform can be upended. Little research examines how platform participants adapt their strategies when a platform leader changes the... View Details
      Keywords: Platform Governance; Access; Crowdsourcing; Applications and Software; Employees; Leadership Style; Cybersecurity; Risk Management
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      O'Mahony, Siobhan, and Rebecca Karp. "From Proprietary to Collective Governance: How Do Platform Participation Strategies Evolve?" Strategic Management Journal 43, no. 3 (March 2022): 530–562.
      • February 15, 2022
      • Article

      How Managers Can Build a Culture of Experimentation

      By: Frank V. Cespedes and Neil Hoyne
      Testing in business presents qualitatively different challenges than those in clinical trials and most scientific research. There are very few opportunities for randomized control experiments in a changing, competitive market. Yet, change and competition make testing a... View Details
      Keywords: Experimentation; Management; Decision Making
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      Cespedes, Frank V., and Neil Hoyne. "How Managers Can Build a Culture of Experimentation." Harvard Business Review Digital Articles (February 15, 2022).
      • February 2022 (Revised October 2022)
      • Supplement

      Henkel: Building a Winning Culture (D)

      By: Robert L. Simons and Carolyn Deller
      This three-page case is the third update to Henkel: Building a Winning Culture (A). In this supplement, dated 2021, a new CEO has taken over Henkel and implemented a new strategy. His changes to the original performance management system are presented as a new... View Details
      Keywords: Execution; Management Control Systems; Performance Goals; Incentives; Levers Of Control; Strategy; Management Analysis, Tools, and Techniques; Performance Evaluation
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      Simons, Robert L., and Carolyn Deller. "Henkel: Building a Winning Culture (D)." Harvard Business School Supplement 122-055, February 2022. (Revised October 2022.)
      • 2022
      • Chapter

      Measuring Compliance Risk and the Emergence of Analytics

      By: Eugene F. Soltes
      Corporate compliance manages a diverse set of regulatory and reputational concerns ranging from fraud to privacy to discrimination. However, effectively managing such risks has often been hampered by a lack of adequate information about when, where, and why misconduct... View Details
      Keywords: Compliance; Risk; Analytics; Governance Compliance; Governing Rules, Regulations, and Reforms; Risk Management; Analytics and Data Science
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      Soltes, Eugene F. "Measuring Compliance Risk and the Emergence of Analytics." Chap. 8 in Measuring Compliance: Assessing Corporate Crime and Misconduct Prevention, edited by Melissa Rorie and Benjamin van Rooij, 137–152. Cambridge University Press, 2022.
      • January 2022
      • Case

      Dating Ring

      By: Thomas R. Eisenmann and Lindsay N. Hyde
      In 2015, the co-founders of Dating Ring, an online dating startup that relied on human matchmakers to arrange dates between its members, were deciding whether to either shut down the service or instead manage Dating Ring as a "lifestyle company," ramping down growth... View Details
      Keywords: Entrepreneurship; Failure; Business Exit or Shutdown; Internet and the Web; Venture Capital; Service Industry; Entertainment and Recreation Industry; United States
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      Eisenmann, Thomas R., and Lindsay N. Hyde. "Dating Ring." Harvard Business School Case 822-013, January 2022.
      • January–February 2022
      • Article

      Operational Disruptions, Firm Risk, and Control Systems

      By: William Schmidt and Ananth Raman
      Operational disruptions can impact a firm's risk, which manifests in a host of operational issues, including a higher holding cost for inventory, a higher financing cost for capacity expansion, and a higher perception of the firm's risk among its supply chain partners.... View Details
      Keywords: Operational Risk; Operational Disruptions; Information Asymmetry; Control Systems; Operations; Disruption; Risk Management
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      Schmidt, William, and Ananth Raman. "Operational Disruptions, Firm Risk, and Control Systems." Manufacturing & Service Operations Management 24, no. 1 (January–February 2022): 411–429.
      • Article

      The Translucent Hand of Managed Ecosystems: Engaging Communities for Value Creation and Capture

      By: Elizabeth J. Altman, Frank Nagle and Michael Tushman
      Management research has increasingly explored the domains of ecosystems, platforms, and open/user/distributed innovation—governance structures focused on engaging with external communities. While these research areas include substantial empirical and theoretical work... View Details
      Keywords: Ecosystems; Platforms; Open And User Innovation Strategy; Capabilities; Governance; Innovation Strategy; Organizational Change and Adaptation; Value Creation
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      Altman, Elizabeth J., Frank Nagle, and Michael Tushman. "The Translucent Hand of Managed Ecosystems: Engaging Communities for Value Creation and Capture." Academy of Management Annals 16, no. 1 (January 2022): 70–101.
      • Article

      Extension Request Avoidance Predicts Greater Time Stress Among Women

      By: Ashley V. Whillans, Jaewon Yoon, Aurora Turek and Grant E. Donnelly
      In nine studies using archival data, surveys, and experiments, we identify a factor that predicts gender differences in time stress and burnout. Across academic and professional settings, women are less likely to ask for more time when working under adjustable... View Details
      Keywords: Burnout; Time Stress; Workplace Practices; Deadlines; Time Management; Gender; Well-being
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      Whillans, Ashley V., Jaewon Yoon, Aurora Turek, and Grant E. Donnelly. "Extension Request Avoidance Predicts Greater Time Stress Among Women." Proceedings of the National Academy of Sciences 118, no. 45 (November 9, 2021).
      • November 2021 (Revised January 2022)
      • Case

      Scott Tucker (A): Race to the Top

      By: Aiyesha Dey and Amram Migdal
      The case tells the story of the rise and fall of Scott Tucker, an entrepreneur, businessman, passionate race car driver, competitor, and owner of a professional racing team. From 1997 to 2012, Tucker built a nationwide network of payday lending businesses, becoming a... View Details
      Keywords: Business Ventures; Crime and Corruption; Ethics; Fairness; Financing and Loans; Personal Finance; Governance; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Financial Services Industry; United States
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      Dey, Aiyesha, and Amram Migdal. "Scott Tucker (A): Race to the Top." Harvard Business School Case 122-009, November 2021. (Revised January 2022.)
      • November 2021 (Revised January 2022)
      • Supplement

      Scott Tucker (B): The Feds Catch Up

      By: Aiyesha Dey and Amram Migdal
      The case tells the story of the rise and fall of Scott Tucker, an entrepreneur, businessman, passionate race car driver, competitor, and owner of a professional racing team. From 1997 to 2012, Tucker built a nationwide network of payday lending businesses, becoming a... View Details
      Keywords: Business Ventures; Crime and Corruption; Ethics; Fairness; Financing and Loans; Personal Finance; Governance; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Financial Services Industry; United States
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      Dey, Aiyesha, and Amram Migdal. "Scott Tucker (B): The Feds Catch Up." Harvard Business School Supplement 122-032, November 2021. (Revised January 2022.)
      • November 2021 (Revised April 2022)
      • Case

      EbonyLife Media (A)

      By: Andy Wu, Feng Zhu, Pippa Tubman Armerding and Wale Lawal
      Founded by Mosunmola “Mo” Abudu in 2012 with a mission to bring high-quality African stories to the world, EbonyLife was the company behind many of Nigeria’s biggest films and TV shows. The company began as a television channel on the Africa-wide direct broadcast... View Details
      Keywords: Entrepreneurship; Mission and Purpose; Growth and Development Strategy; Digital Platforms; Consumer Behavior; Media and Broadcasting Industry; Nigeria; Africa
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      Wu, Andy, Feng Zhu, Pippa Tubman Armerding, and Wale Lawal. "EbonyLife Media (A)." Harvard Business School Case 722-372, November 2021. (Revised April 2022.)
      • October 2021 (Revised October 2022)
      • Case

      The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen

      By: Suraj Srinivasan and Li-Kuan Ni
      In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged had contributed to the nationwide... View Details
      Keywords: Opioids; Drug; Investors; Shareholder Activism; Investment Activism; Executive Compensation; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Legal Liability; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
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      Srinivasan, Suraj, and Li-Kuan Ni. "The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen." Harvard Business School Case 122-014, October 2021. (Revised October 2022.)
      • September 2021
      • Case

      Vignettes on Professional Service Firm Governance

      By: David G. Fubini, Suraj Srinivasan and Li-Kuan Ni
      The two vignettes within “Vignettes on Professional Service Firm Governance” (HBS No. 122-024) present various issues relating to governance in professional service firms (“PSFs”). In the first, the Managing Director of a U.S. consulting firm contemplates whether to... View Details
      Keywords: Consulting Firms; Professional Services; Board Of Directors; Professional Service; Global Firm; Executive Leadership; Globalized Firms and Management; Private Equity; Governing and Advisory Boards; Global Strategy; Corporate Governance; Governance Controls; Leadership Development; Leading Change; Emerging Markets; Strategic Planning; Partners and Partnerships; Service Industry; United States; India
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      Fubini, David G., Suraj Srinivasan, and Li-Kuan Ni. "Vignettes on Professional Service Firm Governance." Harvard Business School Case 122-024, September 2021.
      • 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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      Simons, Robert L., and Antonio Davila. "How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change." European Accounting Review 30, no. 4 (2021): 583–609.
      • August 2021
      • Case

      Livongo: Scaling a Purpose-Driven Organization in Healthcare

      By: Ranjay Gulati, Aseem Shukla and Reva Nohria
      When seasoned entrepreneur Glen Tullman founded the chronic health care startup Livongo in 2014, it was personal. His son lived with diabetes, and Tullman knew firsthand how taxing it could be to manage such an unrelenting disease. Livongo set out to empower people... View Details
      Keywords: Healthcare Industry; Scaling; Telehealth; Health Care and Treatment; Small Business; Internet and the Web; Customer Focus and Relationships; Growth and Development Strategy; Opportunities; Mergers and Acquisitions; Health Industry
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      Gulati, Ranjay, Aseem Shukla, and Reva Nohria. "Livongo: Scaling a Purpose-Driven Organization in Healthcare." Harvard Business School Case 422-017, August 2021.
      • July 2021 (Revised February 2022)
      • Technical Note

      RegTech: A New Way to Manage Risks

      By: Aiyesha Dey, Jonas Heese and James Barnett
      A note on regulatory technology (RegTech) describing its evolution, use cases, and the competitive environment in 2021. View Details
      Keywords: Regulatory Technology; Change; Financial Management; Governance Compliance; Governance Controls; Technology; Banking Industry; Financial Services Industry; Technology Industry
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      Dey, Aiyesha, Jonas Heese, and James Barnett. "RegTech: A New Way to Manage Risks." Harvard Business School Technical Note 122-004, July 2021. (Revised February 2022.)
      • 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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      Grewal, Jody, Clarissa Hauptmann, and George Serafeim. "Material Sustainability Information and Stock Price Informativeness." Journal of Business Ethics 171, no. 3 (July 2021): 513–544.
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