Impact Accounting - Publications - Faculty & Research - Harvard Business School

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2020
Article

Research on Corporate Sustainability: Review and Directions for Future Research

By: Jody Grewal and George Serafeim

We review the literature on corporate sustainability and provide directions for future research. Our review focuses on three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least developed of the three and... View Details

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September–October 2020
Article

Social-Impact Efforts That Create Real Value

By: George Serafeim

Until the mid-2010s few investors paid attention to environmental, social, and governance (ESG) data—information about companies’ carbon footprints, labor policies, board makeup, and so forth. Today the data is widely used by investors. How can organizations create... View Details

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Article

Sustainability, Business, and Health

By: George Serafeim, Amanda M. Rischbieth and Howard K. Koh

The coronavirus disease 2019 (COVID-19) pandemic has demonstrated that response demands involvement from every sector of society. As a major example, some businesses have stepped up in ways previously unimaginable. Garment companies have repurposed production to face... View Details

Keywords: COVID; COVID-19; Sustainability; Health And Wellness; Corporate Social Responsibility; Health Pandemics; Health; Corporate Social Responsibility and Impact; Corporate Accountability; Health Care and Treatment

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May 2020
Article

Inventor Gender and the Direction of Invention

By: Rembrand Koning, Sampsa Samila and John-Paul Ferguson

We study whether increasing the share of female inventors leads to more biomedical inventions that focus on the needs of women. After accounting for detailed disease-technology, disease-year, and technology-year fixed effects, we find that a 10 percentage point... View Details

Keywords: Innovation and Invention; Gender; Patents

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2021
Working Paper

Corporate Environmental Impact: Measurement, Data and Information

By: David Freiberg, DG Park, George Serafeim and T. Robert Zochowski

As an organization’s environmental impact has become a central societal consideration, thereby affecting industry and organizational competitiveness, interest in measuring and analyzing environmental impact has increased. We develop a methodology to derive comparable... View Details

Keywords: Environment; Impact; Measurement; Environmental Ratings; Corporate Valuation; Financial Materiality; Sustainability; Environmental Impact; Environmental Strategy; Impact-Weighted Accounts; IWAI; Environmental Sustainability; Corporate Social Responsibility and Impact; Measurement and Metrics; Valuation

Editorial

Companies Must Include Environmental and Social Performance Measures

By: George Serafeim

Keywords: Sustainability; Impact; ESG; Transparency; Accounting

2020
Working Paper

A Framework for Product Impact-Weighted Accounts

By: George Serafeim and Katie Trinh

While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details

Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements

Article

Designing Social Networks: Joint Tasks and the Formation and Endurance of Network Ties

By: Sharique Hasan and Rembrand Koning

Can managers influence the formation of organizational networks? In this article, we evaluate the effect of joint tasks on the creation of network ties with data from a novel field experiment with 112 aspiring entrepreneurs. During the study, we randomized individuals... View Details

Keywords: Accelerators; Entrepreneur; Social Networks; Field Experiment; Entrepreneurship; Organizational Design; Networks; Social and Collaborative Networks; Social Media; Information Technology Industry; India

January 2020
Case

SK Group: Social Progress Credits

By: George Serafeim, Ethan Rouen and David Freiberg

SK Group was one of the largest companies South Korea. A family-run conglomerate consisting of around 120 subsidiaries and employing more than 100,000, SK was tightly knit into the fabric of Korean society. SK viewed their future success as contingent upon the strength... View Details

January 2020
Background Note

Climate Change in 2020: Implications for Business

By: Rebecca M. Henderson, Sophus A. Reinert and Mariana Oseguera

This note provides general information about climate change and its implications for business. Included is an overview of climate change science and a number of its impacts, including rising sea levels, changing weather patterns and extreme weather, pressure on water... View Details

January 2020
Article

The Impact of Mass Shootings on Gun Policy

By: Michael Luca, Deepak Malhotra and Christopher Poliquin

There have been dozens of high-profile mass shootings in recent decades. This paper presents three main findings about the impact of mass shootings on gun policy. First, mass shootings evoke large policy responses. A single mass shooting leads to a 15% increase in the... View Details

Keywords: Gun Violence; Gun Policy; Crime and Corruption; Governance; Policy; United States

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2020
Book

Think Outside the Building: How Advanced Leaders Can Change the World One Smart Innovation at a Time

By: Rosabeth Moss Kanter

Over a decade ago, renowned innovation expert Rosabeth Moss Kanter co-founded and then directed Harvard’s Advanced Leadership Initiative. Her breakthrough work with hundreds of successful professionals and executives, as well as aspiring young entrepreneurs, identifies... View Details

Keywords: Leaders; Advanced Leadership; Advanced Leadership Initiative; Community; Change Leadership; Innovation; Problem Solving; Cross-sector Collaboration; Institutional Change; Leadership; Change; Leading Change; Communication; Innovation Leadership; Collaborative Innovation and Invention; Organizational Change and Adaptation; Business and Community Relations; Civil Society or Community

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2020
Working Paper

How ESG Issues Become Financially Material to Corporations and Their Investors

By: George Serafeim

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate profitability and valuation.... View Details

2019
Chapter

The Consequences of Mandatory Corporate Sustainability Reporting

By: Ioannis Ioannou and George Serafeim

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and... View Details

2021
Working Paper

Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks

By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan

This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details

Keywords: Shareholder Activism; Climate Risk; Corporate Accountability; Climate Change; Corporate Disclosure; Corporate Governance; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Risk and Uncertainty; Natural Environment; Environmental Sustainability; Financial Services Industry; United States

October 2019
Article

Limited Investment Capital and Credit Spreads

By: Emil N. Siriwardane

Using proprietary credit default swap (CDS) data, I investigate how capital shocks at protection sellers impact pricing in the CDS market. Seller capital shocks—measured as CDS portfolio margin payments—account for 12% of the time-series variation in weekly spread... View Details

Keywords: Credit Risk; Derivatives; Credit Derivatives and Swaps; Capital Markets; Credit; Financial Institutions

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2019
White Paper

Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy

By: George Serafeim, T. Robert Zochowski and Jennifer Downing

Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed... View Details

Keywords: Impact-Weighted Accounts; IWAI; Background; Economic Systems; Economy; Corporate Social Responsibility and Impact; Measurement and Metrics; Financial Statements

Article

Reverse the Curse of the Top-5

By: Robert S. Kaplan

The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details

Keywords: Information Publishing; Journals and Magazines; Power and Influence; Research

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May 2019 (Revised June 2019)
Background Note

Responsibilities in the Supply Chain

By: Nien-hê Hsieh

Companies are increasingly called upon to take responsibility for what occurs in their supply chains. One particular area of debate is a company’s responsibility for working conditions in supplier factories. This note provides a framework for managers to grapple with... View Details

Keywords: Supply Chain; Corporate Social Responsibility and Impact; Working Conditions; Safety; Corporate Accountability

Article

Four Things No One Will Tell You About ESG Data

By: Sakis Kotsantonis and George Serafeim

As the ESG finance field and the use of ESG data in investment decision-making continue to grow, the authors seek to shed light on several important aspects of ESG measurement and data. This article is intended to provide a useful guide for the rapidly rising number of... View Details

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