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Show Results For
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All HBS Web
(783)
- News (61)
- Research (630)
- Events (2)
- Multimedia (3)
- Faculty Publications (405)
- 9 May 2011 - 11 May 2011
- Conference Presentation
How Firms Respond to Mandatory Information Disclosure
By: Anil Doshi, Michael Toffel and Glen W. S. Dowell
When new institutional pressures arise, which organizations are particularly likely to resist or
acquiesce? When subjected to new information disclosure mandates, an increasingly popular form
of market-based government regulation, which types of organizations are...
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Keywords:
Corporate Disclosure;
Governing Rules, Regulations, and Reforms;
Environmental Regulation;
Corporate Social Responsibility and Impact;
Organizational Change and Adaptation
Doshi, Anil, Michael Toffel, and Glen W. S. Dowell. "How Firms Respond to Mandatory Information Disclosure." Paper presented at the Alliance for Research on Corporate Sustainability Annual Research Conference, Philadelphia, PA, May 9–11, 2011.
- 14 Sep 2016
- News
Building a Disclosure Box for the Digital Age
- Fast Answer
Compact Disclosure & Worldscope CD-ROMs
Where can I find company data located in Compact D/SEC and Worldscope? The Worldscope data set is available remotely through Wharton Research Data Services (WRDS). Users must sign up for an individual account. In addition, this data is also available...
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- 01 May 2006
- Research & Ideas
What Companies Lose from Forced Disclosure
Increased financial disclosure standards on such issues as executive compensation should provide more useful information for investors, policy makers, and regulators. But do the companies themselves benefit? What researchers are now...
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- 08 Oct 2015
- Working Paper Summaries
Market Reaction to Mandatory Nonfinancial Disclosure
- 22 Feb 2008
- Conference Presentation
MapEcos: Introduction and Facility Information Disclosure
- June 2011 (Revised February 2013)
- Case
Mandatory Environmental, Social, and Governance Disclosure in the European Union
By: George Serafeim
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG...
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Keywords:
Integrated Corporate Reporting;
Corporate Strategy;
Corporate Disclosure;
Environmental Accounting;
Competitive Strategy;
International Accounting;
Financial Reporting;
Corporate Social Responsibility and Impact;
Governing Rules, Regulations, and Reforms;
Debates;
Europe
Eccles, Robert G., George Serafeim, and Phillip Andrews. "Mandatory Environmental, Social, and Governance Disclosure in the European Union." Harvard Business School Case 111-120, June 2011. (Revised February 2013.)
- summer 1995
- Article
Improving the Corporate Disclosure Process
By: Robert G. Eccles Jr. and Sarah Clay Mavrinac
Keywords:
Corporate Disclosure
Eccles, Robert G., Jr., and Sarah Clay Mavrinac. "Improving the Corporate Disclosure Process." MIT Sloan Management Review 36, no. 4 (summer 1995): 11–25.
- May 1985
- Background Note
Business Segment Disclosure and Analysis
By: David F. Hawkins
Keywords:
Corporate Disclosure
Hawkins, David F. "Business Segment Disclosure and Analysis." Harvard Business School Background Note 185-127, May 1985.
- February 1992
- Background Note
Note on Financial Instrument Disclosure
By: David F. Hawkins
Hawkins, David F. "Note on Financial Instrument Disclosure." Harvard Business School Background Note 192-085, February 1992.
- 09 Aug 2011
- Working Paper Summaries
How Firms Respond to Mandatory Information Disclosure
- 2021
- Working Paper
Shareholder Activism and Firms’ Voluntary Disclosure of Climate Change Risks
By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan
This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate...
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Keywords:
Shareholder Activism;
Climate Risk;
Corporate Accountability;
Climate Change;
Corporate Disclosure;
Corporate Governance;
Corporate Social Responsibility and Impact;
Business and Shareholder Relations;
Risk and Uncertainty;
Natural Environment;
Environmental Sustainability;
Financial Services Industry;
United States
Flammer, Caroline, Michael W. Toffel, and Kala Viswanathan. "Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks." Harvard Business School Working Paper, No. 20-049, October 2019. (Revised March 2021.)
- 01 Mar 2006
- News
HBS Reverses Policy On Grade Disclosure
MBA students, 87 percent opposed the change, 6 percent favored it, and 7 percent were indifferent. A letter to the administration signed by nineteen of twenty Student Association representatives argued that grade disclosure “would have a...
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- 12 Apr 2012
- Conference Presentation
How Firms Respond to Mandatory Information Disclosure
- 22 Feb 2012
- News
Disclosures Are Found to Change Financial Behavior
- Article
Novelty and Disclosure in Patent Law
By: Suzanne Scotchmer and Jerry R. Green
The stringency of the novelty requirement in patent law affects the pace of innovation because it affects the amount of technical information that is disclosed among firms. It also affects ex ante profitability of research. We compare weak and strong novelty...
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Scotchmer, Suzanne, and Jerry R. Green. "Novelty and Disclosure in Patent Law." RAND Journal of Economics 21, no. 1 (Spring 1990): 131–146.
- 2021
- Working Paper
Public Disclosure of Private Meetings: Does Observing Peers' Information Acquisition Affect Analysts' Attention Allocation?
By: Yi Ru, Ronghuo Zheng and Yuan Zou
We investigate the impact of observing peers’ information acquisition on financial analysts’ attention allocation. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, when analysts can observe that a firm is visited by other...
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Keywords:
Attention Allocation;
Informational Efficiency;
Corporate Site Visits;
Externalities;
Information;
Acquisition;
Corporate Disclosure;
Outcome or Result
Ru, Yi, Ronghuo Zheng, and Yuan Zou. "Public Disclosure of Private Meetings: Does Observing Peers' Information Acquisition Affect Analysts' Attention Allocation?" Harvard Business School Working Paper, No. 22-064, July 2021.
- June 2017
- Article
Does Aggregated Returns Disclosure Increase Portfolio Risk Taking?
By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian
Many experiments have found that participants take more investment risk if they see returns less frequently, see portfolio-level returns (rather than each individual asset’s returns), or see long-horizon (rather than one-year) historical return distributions. In...
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Beshears, John, James J. Choi, David Laibson, and Brigitte C. Madrian. "Does Aggregated Returns Disclosure Increase Portfolio Risk Taking?" Review of Financial Studies 30, no. 6 (June 2017): 1971–2005.
- 24 Aug 2022
- Podcast
How CDP Drives Corporate Climate Disclosure
Paul Dickinson, Founder Chair, CDP, shares how CDP works with investors to drive companies toward greater transparency by disclosing carbon emissions and other environmental indicators. He talks about how CDP is evolving in the face of new disclosure regulation,...
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- 2015
- Working Paper
Implied Materiality and Material Disclosures of Credit Ratings
By: Robert G. Eccles and Tim Youmans
This first of three papers in our series on materiality in credit ratings will examine the materiality of credit ratings from an "implied materiality" and governance disclosure perspective. In the second paper, we will explore the materiality of environmental, social,...
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Eccles, Robert G., and Tim Youmans. "Implied Materiality and Material Disclosures of Credit Ratings." Harvard Business School Working Paper, No. 15-079, April 2015.