Accounting and Control RSS

Research Papers  Green reporting: getting the numbers to add up

Patrick Bolton; Marcin T. Kacperczyk; Christian Leuz; Gaizka Ormazabal; Stefan Reichelstein; Dirk Schoenmaker Transitioning to a greener economy and reaching sustainability goals start by measuring and reporting emissions as well as intangibles like climate risk. In this interview, IESE's Gaizka Ormazabal discusses the challenges of accounting for future change. Read article

Research Papers  What is the environmental impact of hydraulic fracturing?

Pietro Bonetti; Christian Leuz; Giovanna Michelon Pietro Bonetti and coauthors decided to study the role of disclosure rules for companies engaging in hydraulic fracturing, aka fracking. Their research has led to a novel way of assessing fracking's impact on surface water. Read article

Research Papers  The sweeping change of net zero emissions

Miguel Duro Can the Big Three asset managers -- BlackRock, Vanguard and State Street -- influence companies to clean up their acts and lower their carbon emissions? Miguel Duro discusses his research on how they do it and why you should pay heed. Read article