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- All HBS Web
(4,771)
- People (2)
- News (1,315)
- Research (2,643)
- Events (22)
- Multimedia (60)
- Faculty Publications (1,607)
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- September 2012 (Revised November 2012)
- Case
Integrated Reporting in South Africa
This case presents a 20-year history of the evolution of corporate governance and corporate reporting in South Africa starting in 1992 with a focus on the three King codes of corporate governance (King I in 1994, King II in 2000, and King III in 2009). From a reporting... View Details
Keywords: Integrated Reporting; Sustainability Reporting; Stock Exchanges; South Africa; Corporate Reporting; Regulation; Nonfinancial Performance; History; Corporate Disclosure; Markets; Integrated Corporate Reporting; Performance; Corporate Governance; South Africa
Eccles, Robert G., George Serafeim, and Pippa Armbrester. "Integrated Reporting in South Africa." Harvard Business School Case 413-038, September 2012. (Revised November 2012.)
- Article
Models of Best Practice in Integrated Reporting 2015
By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot
In March of 2015, the authors reviewed the integrated reports of 25 multinational companies that participated in the International Integrated Reporting Council's (IIRC's) Pilot Programme Business Network. Because it was not until December 2013 that companies had any... View Details
Eccles, Robert G., Michael P. Krzus, and Sydney Ribot. "Models of Best Practice in Integrated Reporting 2015." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 103–115.
- Research Summary
Sustainability and Integrated Reporting
A sustainable strategy for a company is one that enables it to create value for shareholders over the long term while contributing to a sustainable society. In doing so, it must balance the needs of different types of providers of financial capital (e.g.,... View Details
- Article
Meaning and Momentum in the Integrated Reporting Movement
By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot
In this summary of their recently published book, the authors provide an update of the state of the integrated reporting (or ) movement, whose aim is to persuade companies to provide fuller disclosure of material nonfinancial (or "ESG") factors and how they are... View Details
Eccles, Robert G., Michael P. Krzus, and Sydney Ribot. "Meaning and Momentum in the Integrated Reporting Movement." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 8–17.
- Article
Integrated Reporting and Investor Clientele
By: George Serafeim
In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors.... View Details
Keywords: Integrated Reporting; Sustainability Reporting; Long-term Investing; Short-termism; Accounting; Integrated Corporate Reporting; Environmental Sustainability; Investment; Corporate Governance
Serafeim, George. "Integrated Reporting and Investor Clientele." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 34–51.
- Article
Mandate Outcomes Reporting
By: Robert S. Kaplan and Michael E. Porter
Currently, few health care providers measure and report their patient outcomes, which leads to several problems. Attempts to introduce price transparency without outcomes transparency could trigger a “race to the bottom.” Should Medicare coverage be expanded to... View Details
Keywords: Outcomes Reporting; Outcomes Measurement; Medicare; Medicaid; Health Care and Treatment; Outcome or Result; Measurement and Metrics
Kaplan, Robert S., and Michael E. Porter. "Mandate Outcomes Reporting." Health Management, Policy and Innovation 4, no. 3 (December 2019).
- 2014
- Book
The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality.
By: Robert G. Eccles and Michael P. Krzus
The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which... View Details
Eccles, Robert G., and Michael P. Krzus. The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. John Wiley & Sons, 2014.
- March 2023
- Teaching Note
Sustainability Reporting at Dollar Tree, Inc.
By: Suraj Srinivasan and Li-Kuan Ni
Teaching Note for HBS Case No. 122-044. The case discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from... View Details
Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia
- June 2022 (Revised August 2022)
- Case
Sustainability Reporting at Dollar Tree, Inc.
By: Suraj Srinivasan and Li-Kuan Ni
The cases discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the and shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from a renowned shareholder advocacy... View Details
Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia
Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Case 122-044, June 2022. (Revised August 2022.)
- September – October 2011
- Article
The Rise and Consequences of Corporate Sustainability Reporting
By: Ioannis Ioannou and George Serafeim
For many decades the cornerstone of corporate reporting has been financial information that is presented in a company's annual, semi-annual, and quarterly reports. These comprehensive financial reports—required by law for public companies in most countries... View Details
Keywords: Sustainability; ESG Reporting; Governing Rules, Regulations, and Reforms; Annual Reports; Operations; Strategy; Business and Shareholder Relations; Business and Stakeholder Relations; Performance; Business Model; Corporate Social Responsibility and Impact; Corporate Disclosure
Ioannou, Ioannis, and George Serafeim. "The Rise and Consequences of Corporate Sustainability Reporting." European Business Review (September–October 2011): 38–41.
- 2021
- Working Paper
How to Fix ESG Reporting
By: Robert S. Kaplan and Karthik Ramanna
Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details
Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability
Kaplan, Robert S., and Karthik Ramanna. "How to Fix ESG Reporting." Harvard Business School Working Paper, No. 22-005, July 2021.
- April 29, 2014
- Column
Corporate Reporting in the Big Data Era
By: George Serafeim
Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and... View Details
Keywords: Integrated Reporting; Big Data; Corporate Reporting; Sustainability; Corporate Social Responsibility; Corporate Governance; Accounting; Reporting; Organizational Change and Adaptation; Corporate Accountability; Analytics and Data Science; Information Technology; Communication; Financial Reporting; Business and Shareholder Relations
Serafeim, George. "Corporate Reporting in the Big Data Era." IIRC Blog (April 29, 2014).
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 (Spring 2012): 65–71.
- Summer 2021
- Article
Predictable Country-level Bias in the Reporting of COVID-19 Deaths
By: Botir Kobilov, Ethan Rouen and George Serafeim
We examine whether a country’s management of the COVID-19 pandemic relate to the downward biasing of the number of reported deaths from COVID-19. Using deviations from historical averages of the total number of monthly deaths within a country, we find that the... View Details
Keywords: COVID-19; Deaths; Reporting; Incentives; Government Policy; Health Pandemics; Health Care and Treatment; Country; Crisis Management; Outcome or Result; Reports; Policy
Kobilov, Botir, Ethan Rouen, and George Serafeim. "Predictable Country-level Bias in the Reporting of COVID-19 Deaths." Journal of Government and Economics 2 (Summer 2021).
- 2015
- Working Paper
Integrated Reporting for a Re-Imagined Capitalism
By: Robert G. Eccles and Birgit Spiesshofer
An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting. Critics of today's capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can... View Details
Keywords: Integrated Reporting; Materiality; Securities And Exchange Commission; European Union; Information And Transformation Function; Integrated Corporate Reporting; United States; European Union
Eccles, Robert G., and Birgit Spiesshofer. "Integrated Reporting for a Re-Imagined Capitalism." Harvard Business School Working Paper, No. 16-032, September 2015.
- August 2000 (Revised November 2001)
- Background Note
Liability Reporting
By: Paul M. Healy and Preeti Choudhary
By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an... View Details
Keywords: Financial Reporting; Legal Liability; Valuation; Problems and Challenges; Accounting Industry
Healy, Paul M., and Preeti Choudhary. "Liability Reporting." Harvard Business School Background Note 101-016, August 2000. (Revised November 2001.)
- April 2011
- Article
Improving Cancer Care Through Public Reporting Of Meaningful Quality Measures
By: Tracy E. Spinks, Ronald Walters, Thomas W. Feeley, Heidi Wied Albright, Victoria S. Jordan, John Bingham and Thomas W. Burke
Historically, quality measures for cancer have followed a different route than overall quality measures in the health care system. Many specialized cancer treatment centers were exempt from standard reporting on quality measures because of the complexity of cancer.... View Details
Keywords: Cancer; Quality Metrics; Public Reporting; Affordable Care Act; Quality; Health; Health Industry; North and Central America
Spinks, Tracy E., Ronald Walters, Thomas W. Feeley, Heidi Wied Albright, Victoria S. Jordan, John Bingham, and Thomas W. Burke. "Improving Cancer Care Through Public Reporting Of Meaningful Quality Measures." Health Affairs 30, no. 4 (April 2011): 664–672. (doi: 10.1377/hlthaff.2011.0089.)
- August 2000 (Revised January 2001)
- Background Note
Asset Reporting
By: Paul M. Healy and Preeti Choudhary
Using historical cost and conservatism to identify and value assets, this case explains the criteria for asset reporting in straightforward situations and then examines scenarios where implementing the criteria for recognition and valuation of assets is conceptually... View Details
Healy, Paul M., and Preeti Choudhary. "Asset Reporting." Harvard Business School Background Note 101-014, August 2000. (Revised January 2001.)
- October 2013
- Article
Barriers to Completion of Patient Reported Outcome Measures
By: Elizabeth H. Schamber, Steven K. Takemoto, Kate Eresian Chenek and Kevin J. Bozic
Patient Reported Outcomes Measures (PROMs) are commonly used in total joint arthroplasty (TJA) to assess surgical outcomes. However certain patient populations may be underrepresented due to lower survey completion rates. The purpose of this study is to evaluate... View Details
Keywords: Patient Reported Outcome Measures; PROM; Total Joint Arthroplasty; Hip; Knee; Electronic Survey; Equality and Inequality; Demographics; Surveys; Health Care and Treatment; Health Industry
Schamber, Elizabeth H., Steven K. Takemoto, Kate Eresian Chenek, and Kevin J. Bozic. "Barriers to Completion of Patient Reported Outcome Measures." Journal of Arthroplasty 28, no. 9 (October 2013).
- Article
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients
By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou
Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial... View Details
Keywords: Financial Disclosure; Mandatory Reporting; Reliability; Voluntary Disclosure; Financial Reporting; Quality; Corporate Disclosure
Frankel, Richard, Alon Kalay, Gil Sadka, and Yuan Zou. "Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients." Accounting Review 96, no. 6 (November 2021): 215–238.