Corporate Accountability - Publications - Faculty & Research

November 2011
Article

The Role of the Board in Accelerating the Adoption of Integrated Reporting

By: Robert G. Eccles and George Serafeim

This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can help their organizations accelerate the implementation of integrated... View Details

Keywords: Cost vs Benefits; Governing and Advisory Boards; Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Social Issues; Global Range; Adoption

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Article

Investors as Stewards of the Commons?

By: George Serafeim

Over the past few years, there has been a significant increase in the number of initiatives seeking to mobilize investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards of the commons. While... View Details

Keywords: Collaboration; Industry Self-regulation; Sustainability; ESG; Capital Markets; Investor Behavior; Investment Activism; Social Issues; Environmental Sustainability; Corporate Social Responsibility and Impact; Cooperation

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01 Jan 2003
News

Charles O. Rossotti, MBA 1964

information you have. Ultimately, this process leads you to a zone for judgment; it's a process I have used throughout my career." COMMUNITY OUTREACH Director, The Council for Excellence in Government Director, Capital Partners for Education Director, Audit Advisory... View Details

01 Mar 2011
News

Two Kinds of Green

with video "chapters." HBS Business and Environment Initiative - Check out HBS faculty research and news on sustainability efforts on the HBS campus With the concept of corporate social responsibility (CSR) now well established,... View Details

Keywords: Julia Hanna; natural products company; Miscellaneous Manufacturing; Manufacturing; Management, Scientific, and Technical Consulting Services; Professional Services

09 Jul 2001
Research & Ideas

Does Misery Love Companies? How Social Performance Pays Off

nonetheless offer a host of principles (the Reverend Louis Sullivan's Global Sullivan Principles), management standards (the Institute of Social and Ethical Accountability's AccountAbility 1000), best practice guidelines (the OECD... View Details

Keywords: by Joshua D. Margolis & James P. Walsh

01 Oct 2002
News

Dean Clark on Leadership, Educational Priorities, and Funding the Future

such as corporate governance, the relationship between values and leadership, corporate accountability and the challenges of financial disclosure, executive compensation, and... View Details

30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details

Keywords: by Robert Simons

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Curriculum | MBA

Manager (TEM) Finance II Leadership & Corporate Accountability (LCA) FIELD Global Capstone The Purpose of the Firm The Summer Work Experience Students fulfill the requirement through successful completion of... View Details

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1.6 Degree Requirements | MBA

Control (FRC) Data Science and AI for Leaders (DSAIL) 1.5 credits Leadership and Organizational Behavior (LEAD) The Entrepreneurial Manager (TEM) Marketing (MKT) FIELD Global Capstone (CAP) Strategy (STRAT) Finance 2 (FIN2) Technology and Operations Management (TOM)... View Details

21 May 2013
First Look

First Look: May 21

centuries, we document two new facts: there has been convergence in adoption lags between rich and poor countries, while there has been divergence in penetration rates. Using a model of adoption and growth, we show that these changes in the pattern of technology... View Details

Keywords: Sean Silverthorne

23 Sep 2024
Blog Post

2024 Summer Internships in Business & Environment

a collaborative approach to commercialize fusion energy on the fastest track possible to mitigate climate change. Mike's role prior to HBS was a U.S. Army Aviation Officer and Helicopter Pilot. Ines Gurmendi (MBA 2025, Section D), Summer Internship: View Details

02 Jul 2015
Op-Ed

The Future of the Greek Economy

The view that "monetary sovereignty" independence could be used wisely does not take into account that the type of government that has driven Greece to the edge of the cliff is not the type of government that would enact the... View Details

Keywords: by Laura Alfaro, Dante Roscini & George Serafeim; Banking

June 2024 (Revised December 2024)
Case

Climate Governance at Linde plc (A)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain

In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details

Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; United States; Germany; Europe; North America; London

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Patrick Chun

immersed him not only in student leadership and Skydeck360, but also in two varied field studies. The first is a case he co-authored that investigates the joint free-trade zone between North and South Korea. "It takes a leadership and View Details

30 Oct 2015
Blog Post

4 Takeaways from HBS

my finance background in real estate private equity, I believed strongly in the power of investing to transform cities and communities. However, I had it drummed into me that the shareholder was the most important stakeholder. In Leadership and View Details

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Leading a Family Business - Course Catalog

HBS Course Catalog Leading a Family Business Course Number 1895 Senior Lecturer Josh Baron Spring; Q4; 1.5 credits Overview: Family businesses dominate the economies of most countries. According to research by McKinsey, businesses owned by families View Details

01 Sep 2004
News

Lisa Churchville (MBA 1979)

A native of Aliceville, Alabama, Lisa Churchville attended HBS while on educational leave from IBM. Upon graduation, she changed paths and pursued her interest in broadcasting, working as an account executive for ABC before joining NBC in... View Details

Keywords: Broadcasting (except Internet); Information

01 Dec 2018
News

Hard Choices

ideologues seeking to point fingers, assign blame, and make reckless changes to the system. One US senator recently unveiled the Accountable Capitalism Act, which requires corporations of a certain size to... View Details

Keywords: Seth Klarman (MBA 1982)

22 Aug 2007
Research & Ideas

The Hedge Fund as Activist

Managers of public corporations sometimes need to be reminded that they work for shareholders. Without proper monitoring, managers may receive excess compensation or perks, or misuse free cash flow. Historically, poorly performing... View Details

Keywords: by Robin Greenwood; Financial Services

November 2017
Case

The 'Wonder Drug' That Killed Babies

By: Joshua Lev Krieger, Tom Nicholas and Matthew Preble

In the early 1960s, a popular drug taken by patients worldwide for a range of maladies was found to cause severe birth defects and other health problems in babies born to mothers who had taken it during a certain stage of fetal development. As many as 10,000 children... View Details