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Show Results For
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All HBS Web
(751)
- People (1)
- News (102)
- Research (559)
- Events (2)
- Multimedia (1)
- Faculty Publications (301)
- 07 Oct 2019
- News
Weighting accounts for impact
- 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...
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Keywords:
Sustainability;
Sustainability Reporting;
Reporting;
Environmental Sustainability;
Accounting;
Accounting Industry;
United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
- 02 Nov 2020
- Working Paper Summaries
Accounting for Organizational Employment Impact
- 2001
- Book
From Heresy to Dogma: An Institutional History of Corporate Environmentalism
This is a pathbreaking account of how the environmental movement has led to profound changes in the perceptions and practices of large-scale corporations, as shown here in the chemical and petroleum industries. The book traces how market, social, and political...
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Hoffman, Andrew J. From Heresy to Dogma: An Institutional History of Corporate Environmentalism. Stanford University Press, 2001. (Winner of the 2001 Rachel Carson Prize, Society for Social Studies of Science (4S).)
- Web
Research - Impact-Weighted Accounts
Serafeim Constrained by Accounting: Examining How Current Accounting Practice is Constraining the Net Zero Transition by Andrew Watson, T. Robert Zochowski & Robert McGarvey Corporate Environmental Impact:...
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- 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
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board (Abridged)." Harvard Business School Case 419-058, March 2019.
- Web
Resources - Impact-Weighted Accounts
Resources Resources These guides and calculation tools are available for users interested in learning about Impact-Weighted Accounts. Environmental Impact Valuation Tool by Gladys Velez Caicedo Practitioner Guide to Calculating Corporate...
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- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
Questions being asked include: Does corporate accountability reporting have measurable economic consequences for society? What is the effect on the firm? How does the reporting vary according to the relative power of stakeholders such as...
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- August 2023 (Revised November 2023)
- Case
Plug Power (A)
By: Jonas Heese, Joseph Pacelli and James Barnett
Set immediately after a December 2019 short-seller attack, the case explores Plug Power’s long challenging history. It then focuses on two key issues raised in the short-seller report related to lease accounting and stock warrants that Plug purportedly used to boost...
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Keywords:
Environmental Accounting;
Financial Reporting;
Ethics;
Management;
Social Enterprise;
Investment;
Stocks;
Energy Industry;
Green Technology Industry;
United States;
Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (A)." Harvard Business School Case 124-009, August 2023. (Revised November 2023.)
- Web
Harvard Environmental Centers - Business & Environment
justice—particularly the disproportionate effects on marginalized communities locally and globally. Impact Weighted Accounts The mission of the Impact-Weighted Accounts Project is to drive the creation of...
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- 29 Jan 2019
- Research & Ideas
'Green Bonds' May Be Our Best Bet for Environmental Damage Control
Municipalities have been selling bonds to pay for public works projects—fire stations, parking garages,sewage treatment systems—for 200 years. It’s only in the past decade or so, however, that they’ve been selling them with an extra perk: helping the environment. In...
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- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability at the project and policy levels since the early 1990s, particularly through the establishment and enforcement of social and environmental safeguards and complaint and response mechanisms. But...
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Keywords:
by Alnoor Ebrahim
- 16 Feb 2022
- News
Holding Business to Account
realized, and they had a say in how a company ran and the ability to influence everything from labor practices to environmental policies. It would be years before the model Aiyer envisioned would be christened “impact investing,” but she...
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- Web
The Opportunity - Impact-Weighted Accounts
including most consumer impacts. Impact-weighted accounts would allow for a better understanding of the societal and environmental effects of ESG investing. Equally important is enabling cost effective...
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- 29 Jan 2021
- News
Holding Business to Account
idea of being a passive investor, along for the ride, no longer appealed to me,” Aiyer says. Shareholders were owners, she realized, and they had a say in how a company ran as well as the ability to influence everything from labor practices to View Details
- 16 Jul 2020
- News
Accounting for Real Change
environmental record. Cohen, who serves as chairman of the Portland Trust and the Impact-Weighted Accounts Project at HBS, is a philanthropist, venture capitalist, private equity investor, and social...
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- Web
Value Orientation - Impact-Weighted Accounts
maximize earnings by exploiting non-owner stakeholders are not held accountable for doing so. The results include worker exploitation and environmental degradation. It should be noted that non-equity...
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- 2020
- Working Paper
A Preliminary Framework for Product Impact-Weighted Accounts
By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for...
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Keywords:
Social Impact;
Product Life Cycle;
Environment;
Sustainability;
Measurement;
Metrics;
Impact Investing;
ESG;
ESG (Environmental, Social, Governance) Performance;
ESG Reporting;
Product;
Environmental Sustainability;
Measurement and Metrics;
Framework;
Financial Statements
Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
- Web
Current State - Impact-Weighted Accounts
Today, the very systems which brought such tremendous growth are also the cause of negative environmental, employment and product level impacts which cannot be solved within the current information and incentive structures. Environmental...
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- 10 Jan 2013
- Working Paper Summaries