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  • All HBS Web  (153)
    • Faculty Publications  (22)

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    • All HBS Web  (153)
      • Faculty Publications  (22)

      Strategic DisclosureRemove Strategic Disclosure →

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      • 2024
      • Working Paper

      Hidden Risk

      By: Daniel Barth, Phillip Monin, Emil Siriwardane and Adi Sunderam
      Since 2013, large U.S. hedge fund advisers have been required to report risk exposures in their regulatory filings. Using these data, we first establish that managers’ perceptions of risk contain useful information that is not embedded in fund returns. Investor flows... View Details
      Keywords: Corporate Disclosure; Investment Funds; Risk and Uncertainty; Investment Return; Communication Strategy; Financial Services Industry
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      Barth, Daniel, Phillip Monin, Emil Siriwardane, and Adi Sunderam. "Hidden Risk." Working Paper, November 2024.
      • 2024
      • Article

      Financial Constraints and Short-Term Planning Are Linked to Flood Risk Adaptation Gaps in U.S. Cities

      By: Shirley Lu and Anya Nakhmurina
      Adaptation is critical in reducing the inevitable impact of climate change. Here we study cities’ adaptation to elevated flood risk by introducing a linguistic measure of adaptation extracted from financial disclosures of 431 US cities over 2013–2020. While cities with... View Details
      Keywords: City; Natural Disasters; Climate Change; Adaptation; Risk and Uncertainty; Strategic Planning
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      Lu, Shirley, and Anya Nakhmurina. "Financial Constraints and Short-Term Planning Are Linked to Flood Risk Adaptation Gaps in U.S. Cities." Art. 43. Communications Earth & Environment 5 (2024).
      • September 2023
      • Module Note

      Live Case Exercise for Financial Reporting

      By: Tatiana Sandino and Marshal Herrmann
      Harvard Business School employs the case method as a cornerstone of its pedagogy, providing students with opportunities to engage in discussions related to difficult or contentious decisions confronted by real-world organizations. In this “live case,” we depart from... View Details
      Keywords: Financial Reporting; Research; Corporate Disclosure
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      Sandino, Tatiana, and Marshal Herrmann. "Live Case Exercise for Financial Reporting." Harvard Business School Module Note 124-031, September 2023.
      • March 2023
      • Teaching Note

      Sustainability Reporting at Dollar Tree, Inc.

      By: Suraj Srinivasan and Li-Kuan Ni
      Teaching Note for HBS Case No. 122-044. The case discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from... View Details
      Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia
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      Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Teaching Note 123-077, March 2023.
      • December 2022
      • Article

      Fostering Perceptions of Authenticity via Sensitive Self-Disclosure

      By: Li Jiang, Leslie K. John, Reihane Boghrati and Maryam Kouchaki
      Leaders’ perceived authenticity—the sense that leaders are acting in accordance with their “true self”—is associated with positive outcomes for both employees and organizations alike. How might leaders foster this impression? We show that sensitive self-disclosure, in... View Details
      Keywords: Authenticity; Weaknesses; Self-disclosure; Leaders; Impression Management; Leadership Style; Motivation and Incentives
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      Jiang, Li, Leslie K. John, Reihane Boghrati, and Maryam Kouchaki. "Fostering Perceptions of Authenticity via Sensitive Self-Disclosure." Journal of Experimental Psychology: Applied 28, no. 4 (December 2022): 898–915.
      • June 2022 (Revised August 2022)
      • Case

      Sustainability Reporting at Dollar Tree, Inc.

      By: Suraj Srinivasan and Li-Kuan Ni
      The cases discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the and shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from a renowned shareholder advocacy... View Details
      Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia
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      Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Case 122-044, June 2022. (Revised August 2022.)
      • 2024
      • Working Paper

      Intrinsic Motivation and Referrals Within Firms: Evidence from a Large Microfinance Institution

      By: Natalia Rigol and Benjamin N. Roth
      Many organizations rely on internal referrals between employees with differing comparative advantages. Yet when an employee encounters a lucrative opportunity, they may be motivated to retain it even when doing so harms efficiency. We develop a framework that... View Details
      Keywords: Loan Officers; Strategic Behavior; Strategic Disclosure; Microfinance; Financial Institutions; Financing and Loans
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      Rigol, Natalia, and Benjamin N. Roth. "Intrinsic Motivation and Referrals Within Firms: Evidence from a Large Microfinance Institution." NBER Working Paper Series, No. 29427, October 2021.
      • February 2017 (Revised June 2017)
      • Case

      ExxonMobil: Business as Usual? (A)

      By: George Serafeim, Shiva Rajgopal and David Freiberg
      Climate change was becoming an important societal and business issue as more governments were introducing climate change related regulations and investors became increasibly worried about stranded assets within oil and gas firms. In September 2016, the U.S. Securities... View Details
      Keywords: Oil & Gas; Oil Prices; Oil Companies; Asset Impairment; Predictive Analytics; Sustainability; Environmental Impact; Innovation; Disclosure; Accounting; Valuation; Climate Change; Renewable Energy; Environmental Sustainability; Financial Reporting; Energy Industry
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      Serafeim, George, Shiva Rajgopal, and David Freiberg. "ExxonMobil: Business as Usual? (A)." Harvard Business School Case 117-046, February 2017. (Revised June 2017.)
      • August 2016 (Revised January 2017)
      • Case

      Accounting for the iPhone Upgrade Program (A)

      By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
      On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details
      Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States
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      Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
      • March–April 2016
      • Article

      Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing

      By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
      Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and country-level factors that limit firms' use of... View Details
      Keywords: Disclosure Strategy; Disclosure; Environmental Performance; Environmental Strategy; Environment; Symbolic; Reporting; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact
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      Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing." Organization Science 27, no. 2 (March–April 2016): 483–504. (Formerly titled "When Do Firms Greenwash? Corporate Visibility, Civil Society Scrutiny, and Environmental Disclosure.")
      • 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.
      • 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.
      • June 2013
      • Teaching Plan

      The K-Dow Petrochemicals Joint Venture

      By: Guhan Subramanian and Charlotte Krontiris
      This case follows a two-part deal involving Dow Chemicals: Dow's ill-fated joint venture with the Kuwait Petroleum Corporation, the failure of which nearly scuttled Dow's simultaneous acquisition of Rohm & Haas. Focusing on Dow CEO Andrew Liveris, this case examines... View Details
      Keywords: Dow Chemicals; Kuwait; Financial Crisis; Negotiation Process; Joint Ventures; Corporate Disclosure; Acquisition; Chemical Industry; Kuwait
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      Subramanian, Guhan, and Charlotte Krontiris. "The K-Dow Petrochemicals Joint Venture." Harvard Business School Teaching Plan 913-047, June 2013.
      • February 2013
      • Case

      Diamond Foods, Inc.

      By: Suraj Srinivasan and Tim Gray
      The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'... View Details
      Keywords: Accounting Restatements; Accounting Scandal; Accounting; Financial Analysis; Financial Statement Analysis; Short Selling; Revenue Recognition; Board Of Directors; Audit Committees; Auditing; Financial Reporting; Financial Statements; Agribusiness; Accrual Accounting; Earnings Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Valuation; Revenue; Agriculture and Agribusiness Industry; California; Cambridge
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      Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
      • 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: Sustainability; ESG Reporting; Governing Rules, Regulations, and Reforms; Annual Reports; Operations; Strategy; Business and Shareholder Relations; Business and Stakeholder Relations; Performance; 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): 38–41.
      • July 2009 (Revised January 2014)
      • Case

      Sustainability at Millipore

      By: Michael W. Toffel and Katharine Lee
      This case describes Millipore Corporation's approach to becoming a more environmentally sustainable company. As he prepared for his quarterly meeting with the CEO, the Director of Sustainability needed to develop positions on several issues. Tactically, he needed to... View Details
      Keywords: Investment; Corporate Disclosure; Operations; Corporate Social Responsibility and Impact; Organizational Structure; Natural Environment; Environmental Sustainability; Pollutants
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      Toffel, Michael W., and Katharine Lee. "Sustainability at Millipore." Harvard Business School Case 610-012, July 2009. (Revised January 2014.) (defining sustainability in a corporate context, managing greenhouse gas (GHG) emissions including inventories, targets, disclosure, reduction strategies.)
      • July 2006 (Revised March 2008)
      • Case

      Changan Automobile Co., Ltd.

      By: Dennis Campbell and Donglin Xia
      Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of... View Details
      Keywords: Financial Reporting; Ethics; Corporate Disclosure; Media; Business and Shareholder Relations; Auto Industry; China
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      Campbell, Dennis, and Donglin Xia. "Changan Automobile Co., Ltd." Harvard Business School Case 107-006, July 2006. (Revised March 2008.)
      • July 2005
      • Case

      Leading Anadarko

      By: Nitin Nohria, Krishna G. Palepu and David Lane
      Describes the challenges facing Jim Hackett, the newly appointed CEO of Anadarko Petroleum, an independent oil and gas exploration company. In addition to strategic and organizational issues, Hackett must address concerns about proper disclosure of the company's oil... View Details
      Keywords: Management Teams; Strategy; Organizations; Corporate Disclosure; Problems and Challenges; Mining Industry; Energy Industry
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      Nohria, Nitin, Krishna G. Palepu, and David Lane. "Leading Anadarko." Harvard Business School Case 406-014, July 2005.
      • January 2004
      • Case

      Bob Holgrom and the Buyout of the Carlson Division

      By: Thomas R. Piper
      The head of the Carlson Division stands to benefit substantially in financial terms if a private equity firm wins the bid for the division. The division is in the early stages of a performance turnaround, with only three quarters of profit improvement and no audited... View Details
      Keywords: Private Equity; Leveraged Buyouts; Corporate Disclosure; Ethics; Financial Reporting; Laws and Statutes; Performance Improvement
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      Piper, Thomas R. "Bob Holgrom and the Buyout of the Carlson Division." Harvard Business School Case 304-083, January 2004.
      • summer 2003
      • Article

      Patents, Invalidity, and the Strategic Transmission of Enabling Information

      By: James J. Anton and Dennis A. Yao
      The patent system encourages innovation and knowledge disclosure by providing exclusivity to inventors. Exclusivity is limited, however, because a substantial fraction of patents have some probability of being ruled invalid when challenged in court. The possibility of... View Details
      Keywords: System; Innovation and Invention; Knowledge Dissemination; Courts and Trials; Competition; Patents; Corporate Disclosure
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      Anton, James J., and Dennis A. Yao. "Patents, Invalidity, and the Strategic Transmission of Enabling Information." Journal of Economics & Management Strategy 12, no. 2 (summer 2003): 151–178. (Harvard users click here for full text.)
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