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  • All HBS Web  (857)
    • News  (151)
    • Research  (562)
    • Multimedia  (2)
  • Faculty Publications  (206)
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  • 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

Keywords: Sustainability; Sustainability Reporting
  • 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
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Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Case 122-044, June 2022. (Revised August 2022.)
  • 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
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Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Teaching Note 123-077, March 2023.
  • 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
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Ioannou, Ioannis, and George Serafeim. "The Rise and Consequences of Corporate Sustainability Reporting." European Business Review (September–October 2011): 38–41.
  • 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
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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.
  • 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
Keywords: Mandatory Disclosure; Mandatory Reporting; Sustainability; Corporate Social Responsibility; Social Impact; Valuation; China; South Africa; Europe; Asia; Regulation; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Governing Rules, Regulations, and Reforms; Corporate Governance; China; Denmark; Malaysia; South Africa
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Ioannou, Ioannis, and George Serafeim. "The Consequences of Mandatory Corporate Sustainability Reporting." In The Oxford Handbook of Corporate Social Responsibility: Psychological and Organizational Perspectives, edited by Abagail McWilliams, Deborah E. Rupp, Donald S. Siegel, Günter K. Stahl, and David A. Waldman, 452–489. Oxford University Press, 2019.
  • May 2014 (Revised January 2015)
  • Case

The Sustainability Accounting Standards Board

By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
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Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
  • March 2019
  • Case

The Sustainability Accounting Standards Board (Abridged)

By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO, struggles with how best to ensure the nonprofit’s financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
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Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board (Abridged)." Harvard Business School Case 419-058, March 2019.
  • 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
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Serafeim, George. "Integrated Reporting and Investor Clientele." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 34–51.
  • 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
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Eccles, Robert G., George Serafeim, and Pippa Armbrester. "Integrated Reporting in South Africa." Harvard Business School Case 413-038, September 2012. (Revised November 2012.)
  • 17 May 2011
  • Working Paper Summaries

The Consequences of Mandatory Corporate Sustainability Reporting

Keywords: by Ioannis Ioannou & George Serafeim
  • Article

Achieving Sustainability Through Integrated Reporting

By: Robert G. Eccles and Daniela Saltzman
Keywords: Integration; Reports
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Eccles, Robert G., and Daniela Saltzman. "Achieving Sustainability Through Integrated Reporting ." Stanford Social Innovation Review 9, no. 3 (Summer 2011): 56–61.
  • 2010
  • Book

One Report: Integrated Reporting for a Sustainable Strategy

By: Robert G. Eccles and Michael Krzus
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single... View Details
Keywords: Integration; Reports; Strategy
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Eccles, Robert G., and Michael Krzus. One Report: Integrated Reporting for a Sustainable Strategy. New York: John Wiley & Sons, 2010. (Winner of PROSE Award for Excellence in Business, Finance & Management "For Professional and Scholarly Excellence" presented by Association of American Publishers.)
  • October 2017 (Revised October 2022)
  • Case

JetBlue: Relevant Sustainability Leadership

By: George Serafeim
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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Serafeim, George, and David Freiberg. "JetBlue: Relevant Sustainability Leadership (A)." Harvard Business School Case 118-030, October 2017. (Revised October 2022.)
  • 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
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Kaplan, Robert S., and Karthik Ramanna. "How to Fix ESG Reporting." Harvard Business School Working Paper, No. 22-005, July 2021.
  • February 2020 (Revised February 2022)
  • Case

Sustainable Product Management at Solvay

By: George Serafeim, Vincent Dessain and Mette Fuglsang Hjortshoej
In November 2019, Ilham Kadri, CEO of Solvay, a Belgian specialty chemicals and advanced materials group, with annual revenues of more than €10 billion in 2018, announced the group’s mid-term strategy, eight months after she took the helm as Solvay’s 11th CEO. The case... View Details
Keywords: Sustainability; Sustainable Business And Innovation; Sustainability Management; Sustainable Development; Management Accounting; Innovation; Carbon Emissions; Sustainability Reporting; Sustainability Targets; Target-setting; Product; Management; Transformation; Growth and Development Strategy; Climate Change; Environmental Sustainability; Chemical Industry; Europe; Belgium
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Serafeim, George, Vincent Dessain, and Mette Fuglsang Hjortshoej. "Sustainable Product Management at Solvay." Harvard Business School Case 120-081, February 2020. (Revised February 2022.)
  • 12 Nov 2010
  • Research & Ideas

One Report: Integrated Reporting for a Sustainable Strategy

What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?" A new reporting practice--"integrated reporting," which integrates... View Details
Keywords: by Robert Eccles; Accounting
  • 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
Keywords: Integrated Reporting; Integrated Corporate Reporting; Society
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Eccles, Robert G., and Michael P. Krzus. The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. John Wiley & Sons, 2014.
  • November 2014
  • Article

The Impact of Corporate Sustainability on Organizational Processes and Performance

By: Robert G. Eccles, Ioannis Ioannou and George Serafeim
We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 U.S. companies, we find that corporations that voluntarily adopted sustainability policies by 1993—termed as High Sustainability... View Details
Keywords: Sustainability; Sustainability Management; Sustainability Research; Sustainability Reporting; Sustainability Targets; Corporate Social Responsibility; Corporate Accountability; Reporting; Corporate Governance; Investor Clientele; Investor Communication; Stock Market; Corporate Social Responsibility and Impact; Environmental Sustainability; Performance; United States
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Eccles, Robert G., Ioannis Ioannou, and George Serafeim. "The Impact of Corporate Sustainability on Organizational Processes and Performance." Management Science 60, no. 11 (November 2014): 2835–2857.
  • May 2013
  • Article

The Performance Frontier: Innovating for a Sustainable Strategy

By: Robert G. Eccles and George Serafeim
By now most companies have sustainability programs. They're cutting carbon emissions, reducing waste, and otherwise enhancing operational efficiency. But a mishmash of sustainability tactics does not add up to a sustainable strategy. To endure, a strategy must address... View Details
Keywords: Sustainability; Innovation; Environment; Corporate Reporting; Corporate Social Responsibility; Governance; Strategy; Value; Corporate Social Responsibility and Impact; Performance; Environmental Sustainability; Innovation and Invention
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Eccles, Robert G., and George Serafeim. "The Performance Frontier: Innovating for a Sustainable Strategy." Harvard Business Review 91, no. 5 (May 2013): 50–60.
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