Business & Environment

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Faculty & Research

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  • March 2020
  • Accounting Horizons

Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign Governments

By: Paul M. Healy and George Serafeim
Concerns about high rates of government corruption in resource-rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and...
  • August 2017 (Revised December 2017)
  • Case

Accounting for Nuclear Power Provisions at RWE

By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required...
  • June 2011 (Revised January 2013)
  • Case

Oddo Securities―ESG Integration

By: George Serafeim, Paul M. Healy and Aldo Sesia
The case describes the process of integrating environmental, social, and governance issues into valuation models and research analyst recommendations.
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