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    • All HBS Web  (520)
      • Faculty Publications  (35)

      Disclosure Strategy Remove Disclosure Strategy →

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      Progressive Insurance: Disclosure Strategy
      Accor: Designing an Asset-Right Business and Disclosure Strategy
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      • 2020
      • Article

      Research on Corporate Sustainability: Review and Directions for Future Research

      By: Jody Grewal and George Serafeim
      We review the literature on corporate sustainability and provide directions for future research. Our review focuses on three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least developed of the three and...  View Details
      Keywords: Sustainability; Sustainability Reporting; Sustainability Management; Nonfinancial Disclosure; Nonfinancial Information; Nonfinancial Performance; Materiality; Esg; Esg (environmental, Social, Governance) Performance; Esg (environmental, Social, Governance) Performance; Esg Disclosure; Esg Disclosure Metrics; Esg Ratings; Esg Reporting; Inequality; Corporate Social Responsibility; Accounting; Finance; Management; strategy; Environmental Sustainability; Climate Change; Diversity; Equality And Inequality; Corporate disclosure; Measurement And Metrics; Corporate Governance; Corporate Accountability; Corporate Social Responsibility And Impact
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      Grewal, Jody, and George Serafeim. "Research on Corporate Sustainability: Review and Directions for Future Research." Foundations and Trends® in Accounting 14, no. 2 (2020): 73–127.
      • August 2020
      • Article

      Strategies for Managing the Privacy Landscape

      By: Ramon Casadesus-Masanell and Andres Hervas-Drane
      Firms use consumer personal information to improve their products and services. Personal information is open to misuse, however, and when exploited for undesired or unexpected purposes reduces consumer’s trust in the firm and their willingness to provide personal...  View Details
      Keywords: Consumer Privacy; Privacy Threats; Strategy Framework; Strategy Interactions; Customers; Information; Management; strategy; Technology Industry
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      Casadesus-Masanell, Ramon, and Andres Hervas-Drane. "Strategies for Managing the Privacy Landscape." Long Range Planning 53, no. 4 (August 2020).
      • January 2020 (Revised July 2020)
      • Case

      BlackRock: Linking Purpose to Profit

      By: Rohit Deshpandé, Aiyesha Dey and George Serafeim
      The case revolves around the actions that Barbara Novick, co-founder and Vice-Chair of Blackrock, and Michelle Edkins, Global Head of Investment Stewardship, would need to take in response to the controversial CEO letters from Laurence (Larry) Fink, Chairman and CEO of...  View Details
      Keywords: Boards Of Directors; Institutional Investors; disclosure; Transparency; Corporate Purpose; Corporate Profits; Esg; Esg Disclosure Metrics; Corporate Sustainability; Engagement Strategy Of Institutions; Stewardship Role Of Institutions; Blackrock; Corporate Governance; Governing And Advisory Boards; Institutional Investing; Accounting; Corporate disclosure; Mission And Purpose; Profit; Environmental Sustainability; Climate Change; Diversity; Corporate Accountability; Financial Services Industry; United States
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      Deshpandé, Rohit, Aiyesha Dey, and George Serafeim. "BlackRock: Linking Purpose to Profit." Harvard Business School Case 120-042, January 2020. (Revised July 2020.)
      • Article

      Creating Firm Disclosures

      By: Amir Amel-Zadeh, Alexandra Scherf and Eugene F. Soltes
      Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors' perceptions of firms, little is known about how...  View Details
      Keywords: disclosure; Earnings Conference Call; Field Study; Md&a; Textual Analysis; Corporate disclosure
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      Amel-Zadeh, Amir, Alexandra Scherf, and Eugene F. Soltes. "Creating Firm Disclosures." Journal of Financial Reporting 4, no. 2 (Fall 2019): 1–31.
      • Editorial

      Why CEOs Should Share Their Long-Term Plans with Investors

      By: Christina Rehnberg, George Serafeim and Brian Tomlinson
      Rather than requiring less short-term information, the key to combating short-termism is to encourage companies to share more information about their long-term plans. Analysis of companies that have done so suggests that long-term plans are not mere marketing...  View Details
      Keywords: Ceo; Investor Relations; strategy; disclosure; Long-term Growth; Investing; Business And Shareholder Relations; strategy; Corporate disclosure
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      Rehnberg, Christina, George Serafeim, and Brian Tomlinson. "Why CEOs Should Share Their Long-Term Plans with Investors." Harvard Business Review (website) (September 19, 2018).
      • 2020
      • Working Paper

      Complex Disclosure

      By: Ginger Zhe Jin, Michael Luca and Daniel Martin
      We present evidence that unnecessarily complex disclosure can result from strategic incentives to shroud information. In our lab experiment, senders are required to report their private information truthfully, but can choose how complex to make their reports. We find...  View Details
      Keywords: Corporate disclosure; Policy; Information; Complexity; strategy
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      Jin, Ginger Zhe, Michael Luca, and Daniel Martin. "Complex Disclosure." Harvard Business School Working Paper, No. 18-105, May 2018. (Revised December 2020.)
      • January 2017 (Revised January 2019)
      • Case

      The Rise and Fall of Lehman Brothers

      By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott
      With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a...  View Details
      Keywords: Bankruptcy; Financial Distress; Accounting Policies; Business Ethics; Financial Reporting; Volatility; Judgments; Financial Crisis; Insolvency And Bankruptcy; Financial Liquidity; Investment Banking; Financial Management; Financial strategy; Corporate Accountability; Corporate disclosure; Corporate Governance; Crisis Management; Risk Management; Failure; Business And Government Relations; Ethics; Banking Industry; New York (city, Ny)
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      Gilson, Stuart C., Kristin Mugford, and Sarah L. Abbott. "The Rise and Fall of Lehman Brothers." Harvard Business School Case 217-041, January 2017. (Revised January 2019.)
      • January 2017
      • Case

      The Six CEOs of Tyco International Ltd.

      By: John R. Wells and Gabriel Ellsworth
      In September 2016, Johnson Controls, Inc. completed the acquisition of Tyco International PLC, a $9.9 billion business with operating profits of $884 million. The purchase consideration was $14.4 billion. Although the deal was billed as a merger, Ireland-based Tyco...  View Details
      Keywords: Tyco; Dennis Kozlowski; Edward Breen; Fire Safety; Fire Protection; Security; Packaging; Securities And Exchange Commission; Fraud; Accounting; Accounting Audits; Earnings Management; Financial Statements; Goodwill Accounting; Acquisition; Mergers And Acquisitions; Business Conglomerates; Business Divisions; Business Exit Or Shutdown; Business Growth And Maturation; Business Headquarters; Business Model; Business Organization; For-profit Firms; Restructuring; Crime And Corruption; Engineering; Applied Optics; Chemicals; Construction; Metals And Minerals; Ethics; Finance; Cash Flow; Public Equity; Stock Options; Financing And Loans; Initial Public Offering; Profit; Revenue; Geographic Location; Geographic Scope; Global Range; Globalized Firms And Management; Multinational Firms And Management; Corporate Accountability; Corporate disclosure; Health Care And Treatment; Business History; Executive Compensation; Selection And Staffing; Courts And Trials; Lawfulness; Lawsuits And Litigation; Business Or Company Management; Goals And Objectives; Growth And Development strategy; Market Entry And Exit; Public Ownership; Problems And Challenges; strategy; Business strategy; Competition; Competitive strategy; Competitive Advantage; Consolidation; Corporate strategy; Diversification; Expansion; Horizontal Integration; Value; Chemical Industry; Construction Industry; Consumer Products Industry; Electronics Industry; Energy Industry; Industrial Products Industry; Manufacturing Industry; Medical Devices And Supplies Industry; Mining Industry; Pharmaceutical Industry; Semiconductor Industry; Telecommunications Industry; Utilities Industry; Republic Of Ireland; Switzerland; Bermuda; United States; New Hampshire
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      Wells, John R., and Gabriel Ellsworth. "The Six CEOs of Tyco International Ltd." Harvard Business School Case 717-459, January 2017.
      • 2016
      • Working Paper

      Patent Disclosures and Standard-Setting

      By: Josh Lerner, Haris Tabakovic and Jean Tirole
      A key role of standard setting organizations (SSOs) is to aggregate information on relevant intellectual property (IP) claims before deciding on a standard. This article explores the firms’ strategies in response to IP disclosure requirements—in particular, the choice...  View Details
      Keywords: Patents; Corporate disclosure; Standards
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      Lerner, Josh, Haris Tabakovic, and Jean Tirole. "Patent Disclosures and Standard-Setting." Harvard Business School Working Paper, No. 17-030, October 2016.
      • April 2015
      • Case

      Accor: Designing an Asset-Right Business and Disclosure Strategy

      By: Mozaffar Khan and George Serafeim
      Sebastien Bazin was now in charge of Accor, the world's largest French hotelier, a CAC 40 company with 3,600 hotels in 92 countries and a market cap of €10 billion. Previously as the European head of Colony Capital, one of the largest private equity groups and the...  View Details
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      Khan, Mozaffar, and George Serafeim. "Accor: Designing an Asset-Right Business and Disclosure Strategy." Harvard Business School Case 115-036, April 2015.
      • October 2014 (Revised March 2015)
      • Case

      Integrated Reporting at Aegon

      By: Robert G. Eccles, George Serafeim, Sydney Ribot and Michael Krzus
      In 2011, Aegon adopted integrated reporting—a corporate reporting approach that sought to present company performance in a holistic light by considering medium- to long-term issues, stakeholder opinions, and the relationship between material financial and nonfinancial...  View Details
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      Eccles, Robert G., George Serafeim, Sydney Ribot, and Michael Krzus. "Integrated Reporting at Aegon." Harvard Business School Case 315-011, October 2014. (Revised March 2015.)
      • January 2014 (Revised January 2014)
      • Case

      Showdown at Cracker Barrel

      By: Suraj Srinivasan and Tim Gray
      In the fall of 2011, activist investor, Sardar Biglari, has acquired nearly 10% ownership in the Cracker Barrel restaurant chain. He believes that the board and senior management have failed and the company has underperformed relative to its peers. When he is denied a...  View Details
      Keywords: Corporate Governance; Boards; Activist Investors; Proxy Battles; Shareholder Activism; Peer Firm; Valuation; Ratio Analysis; Financial Accounting; Financial Analysis; Board Of Directors; Boards Of Directors; Financial Intermediaries; Financial Analysts; Ceo Turnover; New Ceo; Peer Groups; Hedge Fund; Hedge Funds; Proxy Contest; Proxy Fight; Proxy Advisor; Proxy Battle; Financial Statement Analysis; Financial Strategy; Corporate Governance; Corporate disclosure; Governing And Advisory Boards; Competition; Valuation; Business strategy; Value Creation; Business And Shareholder Relations; Financial Reporting; Financial Statements; Retail Industry; Food And Beverage Industry; United States
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      Srinivasan, Suraj, and Tim Gray. "Showdown at Cracker Barrel." Harvard Business School Case 114-026, January 2014. (Revised January 2014.)
      • Winter 2013
      • Article

      Fear of Rejection? Tiered Certification and Transparency

      By: Emmanuel Farhi, Josh Lerner and Jean Tirole
      The sub-prime crisis has shone a harsh spotlight on the practices of securities underwriters, which provided too many complex securities that proved to ultimately have little value. This uproar calls attention to the fact that the literature on intermediaries has...  View Details
      Keywords: Debt Securities; Corporate disclosure; Corporate Governance
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      Farhi, Emmanuel, Josh Lerner, and Jean Tirole. "Fear of Rejection? Tiered Certification and Transparency." RAND Journal of Economics 44, no. 4 (Winter 2013): 610–631.
      • Fall 2013
      • Article

      Engaging Supply Chains in Climate Change

      By: Chonnikarn Fern Jira and Michael W. Toffel
      Suppliers are increasingly being asked to share information about their vulnerability to climate change and their strategies to reduce greenhouse gas emissions. Their responses vary widely. We theorize and empirically identify several factors associated with suppliers...  View Details
      Keywords: Knowledge Sharing; Motivation And Incentives; Risk Management; Climate Change; Supply Chain Management; Environmental Sustainability
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      Jira, Chonnikarn Fern, and Michael W. Toffel. "Engaging Supply Chains in Climate Change." Special Issue on the Environment. Manufacturing & Service Operations Management 15, no. 4 (Fall 2013): 559–577.
      • Spring 2013
      • Article

      Salience in Quality Disclosure: Evidence from the U.S. News College Rankings

      By: Michael Luca and Jonathan Smith
      How do rankings affect demand? This paper investigates the impact of college rankings, and the visibility of those rankings, on students' application decisions. Using natural experiments from U.S. News and World Report College Rankings, we present two main...  View Details
      Keywords: Rank And Position; Demand And Consumers; Quality; Decisions; Newspapers; United States
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      Luca, Michael, and Jonathan Smith. "Salience in Quality Disclosure: Evidence from the U.S. News College Rankings." Journal of Economics & Management Strategy 22, no. 1 (Spring 2013): 58–77.
      • March 2013 (Revised January 2015)
      • Technical Note

      Business and Government: Campaign Contributions and Lobbying in the United States

      By: Karthik Ramanna, Sandra J. Sucher and Ian McKown Cornell
      This note on business-government relations introduces students to the state of campaign contributions and lobbying by corporations in the United States. The note develops two hypotheses as to the impact of corporate political engagement: (i) a vehicle to facilitate...  View Details
      Keywords: Political Economy; Business And Government Relations; Business And Government Relations; Government And Politics; Public Administration Industry; United States
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      Ramanna, Karthik, Sandra J. Sucher, and Ian McKown Cornell. "Business and Government: Campaign Contributions and Lobbying in the United States." Harvard Business School Technical Note 113-037, March 2013. (Revised January 2015.)
      • September – October 2011
      • Article

      The Rise and Consequences of Corporate Sustainability Reporting

      By: Ioannis Ioannou and George Serafeim
      For many decades the cornerstone of corporate reporting has been financial information that is presented in a company's annual, semi-annual, and quarterly reports. These comprehensive financial reports—required by law for public companies in most countries...  View Details
      Keywords: Governing Rules, Regulations, And Reforms; Annual Reports; Operations; strategy; Business And Shareholder Relations; Business And Stakeholder Relations; Performance; Geography; Civil Society Or Community; Business Model; Corporate Social Responsibility And Impact; Corporate disclosure
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      Ioannou, Ioannis, and George Serafeim. "The Rise and Consequences of Corporate Sustainability Reporting." European Business Review (September–October 2011).
      • August 2011 (Revised July 2012)
      • Case

      Mike Mayo Takes on Citigroup (A)

      By: Suraj Srinivasan and Amy Kaser
      The case details the conflict between Mike Mayo, an influential banking analyst and Citigroup about what Mayo considers aggressive accounting policies. Mike Mayo questions Citigroup's lack of a valuation allowance against their Deferred Tax Assets despite Citi's recent...  View Details
      Keywords: Accounting; Taxation; Capital; Financial Reporting; Corporate disclosure; Valuation; Banks And Banking; Financial strategy; Money; Conflict Management; Capital Budgeting; Asset Management; Banking Industry
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      Srinivasan, Suraj, and Amy Kaser. "Mike Mayo Takes on Citigroup (A)." Harvard Business School Case 112-025, August 2011. (Revised July 2012.)
      • June 2011 (Revised February 2013)
      • Case

      Mandatory Environmental, Social, and Governance Disclosure in the European Union

      By: Robert G. Eccles, George Serafeim and Phillip Andrews
      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...  View Details
      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
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      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.)
      • August 2010
      • Article

      Sell-Side School Ties

      By: Lauren H. Cohen, Christopher J. Malloy and Andrea Frazzini
      We study the impact of social networks on agents' ability to gather superior information about firms. Exploiting novel data on the educational backgrounds of sell-side equity analysts and senior officers of firms, we test the hypothesis that analysts' school ties to...  View Details
      Keywords: Investment Return; Investment Portfolio; Corporate disclosure; Governing Rules, Regulations, And Reforms; Knowledge Acquisition; Social And Collaborative Networks
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      Cohen, Lauren H., Christopher J. Malloy, and Andrea Frazzini. "Sell-Side School Ties." Journal of Finance 65, no. 4 (August 2010): 1409–1437. (Winner of Smith Breeden Prize for the Best Paper Published in the Journal of Finance in Asset Pricing (Distinguished Paper) 2010.)
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      Accor: Designing an Asset-Right Business and Disclosure Strategy
      → Search All HBS Web
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