Research Summary
Research Summary
Overview
By: Robert S. Kaplan
Description
Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care costing. Kaplan also promotes the greater use of Patients Reported Outcome Measures (PROMs) and replacing fee-for-service with value-based bundled payments.
Kaplan and Oxford (Blavatnik School of Government) professor Karthik Ramanna created the E-liability carbon accounting method, the first system to accurately measure and report corporate greenhouse gas emissions across corporate supply and distribution chains. The approach, readily extendible to societal and other environmental outcomes, is the first rigorous approach for ESG reporting. Recent advances include E-asset accounting for carbon offsets, and a framework for disclosing downstream carbon emissions.
In a third research stream, conducted as Palladium thought leader, Kaplan extends the Balanced Scorecard strategy execution for inclusive-growth regional ecosystems. These generate strong financial returns while transforming the socio-economic and environmental conditions of residents in low-income communities around the world.
He also continues research and teaching on enterprise risk management with Anette Mikes and Dutch Leonard.