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- Faculty Publications (449)
Show Results For
-
All HBS Web
(1,592)
- People (1)
- News (298)
- Research (1,037)
- Events (2)
- Multimedia (3)
- Faculty Publications (449)
- 2007
- Working Paper
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
By: Fabrizio Ferri and Tatiana Sandino
In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory...
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- February 2017
- Article
Resident Networks and Corporate Connections: Evidence from World War II Internment Camps
By: Lauren Cohen, Umit Gurun and Christopher J. Malloy
We demonstrate that simply by using the ethnic makeup surrounding a firm’s location, we can predict, on average, which trade links are valuable for firms. Using customs and port authority data on the international shipments of all U.S. publicly traded firms, we show...
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Keywords:
Information Networks;
Trade Links;
Firm Behavior;
Networks;
Geographic Location;
Ethnicity;
Organizations;
Trade
Cohen, Lauren, Umit Gurun, and Christopher J. Malloy. "Resident Networks and Corporate Connections: Evidence from World War II Internment Camps." Journal of Finance 72, no. 1 (February 2017): 207–248. (Winner of First Prize, the Inaugural Hakan Orbay Research Award, 2015.)
- 03 Jan 2018
- What Do You Think?
In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?
on-the-job misdeeds served the purpose nicely. Those supporting the idea of a corporate board's creating an independent officer of compliance, reporting directly to the board, cited the need for visible...
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Keywords:
by James Heskett
- Article
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
Cash-for-information whistleblower programs have gained momentum as a regulatory tool to enforce corporate misconduct. Yet, little is known about how financial incentives affect whistleblowers’ decisions to report potential misconduct to authorities. Similarly, there...
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Keywords:
Corporate Misconduct;
Whistleblowers;
Financial Incentives;
Ethics;
Governance Compliance;
Lawsuits and Litigation
Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Harvard Law School Forum on Corporate Governance (June 10, 2021).
- Web
Corporate Governance | Baker Library | Bloomberg Center | Harvard Business School
Annual Corporate Directors Survey. 55 1020 PwC Governance Insights Center /citations/pwc-governance-insights-center Find freely available reports and studies on key issues for consideration for the board and...
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- October 2010
- Journal Article
The Flattening Firm and Product Market Competition: The Effect of Trade Liberalization on Corporate Hierarchies
By: Maria Guadalupe and Julie Wulf
This paper establishes a causal effect of product market competition on various characteristics of organizational design. Using a unique panel-dataset on firm hierarchies of large U.S. firms (1986-1999) and a quasi-natural experiment (trade liberalization), we find...
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Keywords:
Business Ventures;
Product;
Markets;
Competition;
Organizational Design;
Governing Rules, Regulations, and Reforms;
Rank and Position;
Organizational Structure;
Decision Choices and Conditions;
Change;
Trade;
United States
Guadalupe, Maria, and Julie Wulf. "The Flattening Firm and Product Market Competition: The Effect of Trade Liberalization on Corporate Hierarchies." American Economic Journal: Applied Economics 2, no. 4 (October 2010).
- 2009
- Other Unpublished Work
The Flattening Firm and Product Market Competition: The Effect of Trade Liberalization on Corporate Hierarchies
By: Maria Guadalupe and Julie Wulf
This paper establishes a causal effect of product market competition on various characteristics of organizational design. Using a unique panel-dataset on firm hierarchies of large U.S. firms (1986-1999) and a quasi-natural experiment (trade liberalization), we find...
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Keywords:
Trade;
Managerial Roles;
Organizational Change and Adaptation;
Organizational Design;
Organizational Structure;
Business Strategy;
Competitive Strategy
Guadalupe, Maria, and Julie Wulf. "The Flattening Firm and Product Market Competition: The Effect of Trade Liberalization on Corporate Hierarchies." December 2009.
- March 2009
- Article
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
By: F. Ferri and Tatiana Sandino
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC allowed a shareholder vote on an accounting matter. Our results...
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Keywords:
Shareholder Activism;
Shareholder Votes;
Stock Option Expensing;
Executive Compensation;
Financial Reporting;
Employee Stock Ownership Plan;
Corporate Governance;
Business and Shareholder Relations;
Investment Activism
Ferri, F., and Tatiana Sandino. "The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing." Accounting Review 84, no. 2 (March 2009): 433–466.
- January 2011 (Revised July 2011)
- Case
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)
By: David F. Hawkins
The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge.
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Keywords:
Financial Reporting;
International Accounting;
Trade;
International Finance;
Standards;
Strength and Weakness;
Natural Disasters;
Crisis Management;
Governance Controls;
Governing Rules, Regulations, and Reforms;
Energy Industry;
India
Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062, January 2011. (Revised July 2011.)
- 2014
- Article
Framework for China's Novel Sustainable Evaluation System Strategy
By: Robert G. Eccles and Peijun Duan
China’s sustainable development faces three challenges: first, the follow-up momentum of sustainable economic growth and economic transformation is insufficient; second, some resources and environment loads have reached their limits; third, some products affecting the...
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Eccles, Robert G., and Peijun Duan. "Framework for China's Novel Sustainable Evaluation System Strategy." Art. 1. Zhongguo ke xue yuan yuan kan [Bulletin of the Chinese Academy of Sciences] 29, no. 4 (2014): 401–409.
- July 2016 (Revised March 2024)
- Case
Alphabet Eyes New Frontiers (A)
By: Juan Alcacer, Raffaella Sadun, Olivia Hull and Kerry Herman
In October 2015, Google restructured into Alphabet, a holding company, which analysts said would facilitate innovation among its diverse subsidiaries. But when news reports surfaced revealing struggles within Alphabet companies including Nest, the smart thermostat...
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Keywords:
Innovation;
Conglomerates;
Corporate Restructuring;
Google;
Corporate Strategy;
Corporate Entrepreneurship;
Innovation Strategy;
Business and Stakeholder Relations;
Research and Development;
Diversification;
Financial Reporting;
Talent and Talent Management;
Technology Industry;
Computer Industry;
California;
United States
Alcacer, Juan, Raffaella Sadun, Olivia Hull, and Kerry Herman. "Alphabet Eyes New Frontiers (A)." Harvard Business School Case 717-418, July 2016. (Revised March 2024.)
- January 2023
- Case
Natura: Weathering the Pandemic at Brazil's Cosmetic Giant
By: Brian Trelstad, Pedro Levindo and Carla Larangeira
Brazil's Natura, a multi-brand cosmetics group, has taken several measures to safeguard the livelihoods of its thousands of employees and millions of sales representatives during the COVID-19 health and economic crisis. The company has also made strides in its efforts...
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Keywords:
COVID-19 Pandemic;
ESG Reporting;
Acquisition;
Customer Focus and Relationships;
Decision Making;
Social Entrepreneurship;
Environmental Sustainability;
Environmental Management;
Climate Change;
Ethics;
Moral Sensibility;
Values and Beliefs;
Global Strategy;
Corporate Governance;
Health Pandemics;
Human Resources;
Human Capital;
Crisis Management;
Growth and Development Strategy;
Marketing;
Distribution Channels;
Supply Chain;
Corporate Social Responsibility and Impact;
Mission and Purpose;
Organizational Culture;
Customer Ownership;
Relationships;
Business and Community Relations;
Business and Stakeholder Relations;
Networks;
Partners and Partnerships;
Science-Based Business;
Reputation;
Human Needs;
Social Issues;
Strategy;
Equality and Inequality;
Beauty and Cosmetics Industry;
Brazil;
Latin America
- 08 May 2015
- News
An alternative view of the role of the corporation in society
Do corporations do well by doing good? Or do firms that engage in environmental and social initiatives destroy shareholder wealth? George Serafeim, the Jakurski Family Associate Professor of Business Administration, has studied how...
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- Article
Four Things No One Will Tell You About ESG Data
By: Sakis Kotsantonis and George Serafeim
As the ESG finance field and the use of ESG data in investment decision-making continue to grow, the authors seek to shed light on several important aspects of ESG measurement and data. This article is intended to provide a useful guide for the rapidly rising number of...
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Keywords:
ESG;
ESG (Environmental, Social, Governance) Performance;
ESG Reporting;
Data Analytics;
Sustainability;
Sustainability Reporting;
CSR;
Transparency;
Investment Management;
Socially Responsible Investing;
Sustainable Finance;
Sustainable Development;
Inclusion;
Inclusive Growth;
Corporate Social Responsibility and Impact;
Corporate Accountability;
Investment;
Management;
Climate Change;
Corporate Governance;
Diversity;
Integrated Corporate Reporting
Kotsantonis, Sakis, and George Serafeim. "Four Things No One Will Tell You About ESG Data." Journal of Applied Corporate Finance 31, no. 2 (Spring 2019): 50–58.
- September–October 2020
- Article
Social-Impact Efforts That Create Real Value
By: George Serafeim
Until the mid-2010s few investors paid attention to environmental, social, and governance (ESG) data—information about companies’ carbon footprints, labor policies, board makeup, and so forth. Today the data is widely used by investors. How can organizations create...
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Keywords:
Sustainability;
Sustainability Management;
ESG;
ESG (Environmental, Social, Governance) Performance;
ESG Disclosure;
ESG Disclosure Metrics;
ESG Ratings;
ESG Reporting;
Social Impact;
Impact Measurement;
Social Innovation;
Purpose;
Corporate Purpose;
Corporate Social Responsibility;
Strategy;
Social Enterprise;
Society;
Accounting;
Investment;
Environmental Sustainability;
Climate Change;
Corporate Strategy;
Mission and Purpose;
Corporate Social Responsibility and Impact;
Financial Services Industry;
Chemical Industry;
Technology Industry;
Consumer Products Industry;
Pharmaceutical Industry;
North America;
Europe;
Japan;
Australia
Serafeim, George. "Social-Impact Efforts That Create Real Value." Harvard Business Review 98, no. 5 (September–October 2020): 38–48.
- March–April 2016
- Article
Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing
By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and country-level factors that limit firms' use of...
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Keywords:
Disclosure Strategy;
Disclosure;
Environmental Performance;
Environmental Strategy;
Environment;
Symbolic;
Reporting;
Corporate Disclosure;
Integrated Corporate Reporting;
Corporate Social Responsibility and Impact
Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing." Organization Science 27, no. 2 (March–April 2016): 483–504. (Formerly titled "When Do Firms Greenwash? Corporate Visibility, Civil Society Scrutiny, and Environmental Disclosure.")
- Web
Women in Leadership, Legacy, and Global Equity: A Conversation with HBS Alumnae Selena Cuffe and Janelle James - Blog: RaGE Report
RaGE Report RaGE Report Ideas for Those Outraged by Inequality Filter Results Arrow Down Arrow Up Read posts from Author HBS Staff Industries Industries Education Filters Read posts from Author HBS Staff...
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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...
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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
Serafeim, George, and David Freiberg. "JetBlue: Relevant Sustainability Leadership (A)." Harvard Business School Case 118-030, October 2017. (Revised October 2022.)
- Web
Polaroid: At The Intersection of Science & Art: Edwin H. Land and the Polaroid Corporation
Edwin H. Land speech files, Polaroid Corporation Records, Baker Library, Harvard Business School. 2. Edwin H. Land, "Chairman's Letter," Polaroid Corporation Annual Report...
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- Article
ESG Integration in Investment Management: Myths and Realities
By: Sakis Kotsantonis, Christopher Pinney and George Serafeim
The authors’ aim in this article is to set the record straight on the financial performance of sustainable investing while also correcting a number of other widespread misconceptions about this rapidly growing set of principles and methods.
Myth Number 1:...
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Keywords:
ESG;
Sustainability;
Investment Management;
Finance;
Corporate Social Responsibility;
Integrated Corporate Reporting;
Corporate Social Responsibility and Impact;
Investment;
Environmental Sustainability;
Corporate Governance
Kotsantonis, Sakis, Christopher Pinney, and George Serafeim. "ESG Integration in Investment Management: Myths and Realities." Journal of Applied Corporate Finance 28, no. 2 (Spring 2016): 10–16.