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Accounting and Control
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.
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.
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.
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Latest IESE documents
IESE Business School Insight, 161
IESE Insight
Earnings management to avoid debt covenant violations and future performance
S. Dyreng; Stephen A. Hillegeist; Fernando Peñalva
PlenAir: How Accounting Can Improve Performance
Pietro Bonetti
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