Faculty & Research - Business & Environment

March 2020
Accounting Horizons

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

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.