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  • 20 Nov 2012
  • First Look

First Look: November 20

and Regulatory Approval of Genetically Modified Organisms Authors:Shon R. Hiatt and Sangchan Park Publication:Academy of Management Journal (forthcoming) Abstract Little is known about the factors that... View Details
Keywords: Sean Silverthorne
  • 22 Mar 2018
  • News

Sustainability: A New Way of Doing Business

  • 01 Dec 2018
  • News

Sustaining Business And Society For The Long Term

spark discussions about the critical role that business can play in solving some of the world’s biggest problems. The 20 hours of content Henderson developed highlight a variety of companies, some of which feature in cases she and... View Details
  • 24 Sep 2013
  • First Look

First Look: September 24

Earnings Call By: Eccles, Robert G., and George Serafeim Abstract—One of the challenges companies claim to face in making sustainability a core part of their strategy View Details
Keywords: Sean Silverthorne
  • 23 May 2017
  • First Look

First Look at New Ideas and Research: May 23, 2017

George Serafeim Abstract—We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by... View Details
Keywords: Carmen Nobel
  • Summer 2013
  • Article

A Tale of Two Stories: Sustainability and the Quarterly Earnings Call

By: Robert G. Eccles and George Serafeim
One of the challenges companies claim to face in making sustainability a core part of their strategy and operations is that the market does not care about sustainability, either in general or because the time frames in which it matters are too long. The response of... View Details
Keywords: Sustainability; Communication; Integrated Corporate Reporting; Investment; Environmental Sustainability
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  • 02 Oct 2012
  • First Look

First Look: October 2

Publications Corporate Social Responsibility and Access to Finance Authors: Beiting Cheng, Ioannis Ioannou, and George Serafeim Publication:... View Details
Keywords: Sean Silverthorne
  • 16 Sep 2016
  • News

The Morning Risk Report: Better Performance Follows ESG Proposals

  • Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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  • 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
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  • 2007
  • Book

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
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  • September 2016
  • Article

The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions

By: Ioannis Ioannou, Shelley Xin Li and George Serafeim
Targets are an integral component of management control systems and play a significant role in achieving desirable performance outcomes. We focus on a key environmental performance objective—reduction of carbon emissions—as a setting in which to examine how target... View Details
Keywords: Sustainability; Target-setting; Management Accounting; Management Accounting And Control Systems; Control Systems; Sustainable Development; Environment; Goals and Objectives; Climate Change; Management Systems; Accounting; Environmental Sustainability
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  • October 2017 (Revised October 2022)
  • Case

JetBlue: Relevant Sustainability Leadership

By: George Serafeim and David Freiberg
In 2017, JetBlue, the airline founded on the mission to “bring humanity back to air travel,” was considering becoming one of the first companies to report its sustainability performance according to the Sustainability Accounting Standards Board (SASB) standards. SASB... View Details
Keywords: Sustainability; Metrics; Leadership And Change Management; Airlines; Innovation; Purpose; ESG; ESG (Environmental, Social, Governance) Performance; Sustainability Reporting; Change Management; Leadership; Financial Reporting; Environmental Sustainability; Mission and Purpose; Reports; Competitive Strategy; Measurement and Metrics; Corporate Social Responsibility and Impact; Air Transportation Industry; United States
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  • 26 Mar 2020
  • News

Coronavirus Pandemic Could Elevate ESG Factors

  • Spring 2014
  • Article

Attracting Long-Term Investors Through Integrated Thinking and Reporting: A Clinical Study of a Biopharmaceutical Company

By: Andrew Knauer and George Serafeim
Faced with a large percentage of investors that chase short-term returns, companies could benefit by attracting investors with longer-term horizons and incentives that are more consistent with the long-term strategy of the company. The managers of most companies take... View Details
Keywords: Investing; Asset Management; Long-term Investing; Short-termism; Sustainability; Integrated Reporting; Leadership & Corporate Accountability; Pharmaceuticals; Leadership; Integrated Corporate Reporting; Investment; Business and Stakeholder Relations; Corporate Finance; Biotechnology Industry; Pharmaceutical Industry
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  • 30 Jan 2018
  • First Look

January 30, 2018

products offered to customers—has recently been used as a competitive advantage for both brick-and-mortar and online retailers. Fast-fashion retailers have differentiated themselves by rotating their... View Details
Keywords: Sean Silverthorne
  • 01 Aug 2022
  • News

Profits over Planet? Experts Eye Companies at Crucial Moment for Climate Change Fight

  • 24 Aug 2017
  • News

Investors’ Role in Company Collaboration

  • 11 Oct 2016
  • First Look

October 11, 2016

behavior; (3) a top-down or laissez-faire style by the leader, which prevents honest conversation about problems; (4) a lack of coordination across businesses, functions, or regions due to poor organizational design; (5) inadequate... View Details
Keywords: Sean Silverthorne
  • 30 Jun 2015
  • First Look

First Look: June 30, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=46138 Forthcoming Accounting Review An Analysis of Self-reported Anticorruption Efforts By: Healy, Paul M., and George Serafeim... View Details
Keywords: Carmen Nobel