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Accounting for Climate Change
Kaplan, Robert S.; Ramanna, KarthikArticle HBS-R2106J-EStrategyCorporations are facing growing pressure--from investors, advocacy groups, politicians, and even business leaders themselves--to reduce greenhouse gas (GHG) emissions from their operations and their supply and distribution chains. About 90% of the companies in the S&P 500 now issue some form of environmental, social, and governance report, almost always including an estimate of the company's GHG emissions. The authors describe these as "catchall ...Starting at €8.20
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Reiner Meinhold en el Kölner Bank (A, B, C y D) - Nota del instructor
Pin Arboledas, José Ramón; Stein, Guido; Cuadrado, MartaTeaching Note DPOT-69Innovation and Change, Knowledge and Communication, Leadership and People ManagementAnalizar las relaciones de influencia en las estructuras complejas. El caso describe las dudas de Reiner sobre las relaciones con sus jefes -el nuevo (Robert) y el anterior (Max) -, el CEO del Kölner Bank y su propio equipo. Max quiere llevárselo a un nuevo puesto en el banco matriz (Deutsche Handels Bank, DHB), pero no parece ser capaz de correr riesgos para ayudarle a dar el salto.Starting at €0.00
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The IASB at a Crossroads: The Future of International Financial Reporting Standards B
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCase HBS-113089-EAccounting and ControlSupplement for case 111084. In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan and India begin to dither on IFRS as well. The E--the IASB's main backers--is embroiled in a debt crisis that divides it; Britain--the strongest voice for ...Starting at €8.20
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Volkswagen Navarra VIII Convenio Colectivo (A, B, C y D) - Nota del instructor
Stein, Guido; Escobar, Carlos; Cuadrado, Marta; Pin Arboledas, José RamónTeaching Note DPOT-76Economics, Leadership and People ManagementEl caso refleja una situación cotidiana de numerosas empresas: la negociación del convenio colectivo. Puede ayudar a comprender cómo debe abordarse un proceso negociador desde la Dirección: la importancia del equipo y sus roles; el papel de los stakeholders, partes afectadas e interesadas, durante todo el proceso y cómo se les debe mantener informados; la necesidad de una persona que lidere la negociación y sea capaz de infundir confianza y auto...Starting at €0.00
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MCO Insurance
Rábago, Eduardo; Stein, Guido; Cuadrado, MartaCase DPO-298Innovation and Change, Leadership and People ManagementEl caso MCO Insurance tiene por objetivo analizar la técnica de la evaluación 360° desde un punto de vista doble: el individual y el organizativo. Para el primer objetivo ofrece las evaluaciones de diferentes directivos de la empresa y su reacción ante ellas. Para el segundo, en el caso se incluye un resumen agregado de las competencias estudiadas y su valoración. A finales de 2012 se recibieron de la matriz instrucciones para realizar un nuevo e...Starting at €8.20
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MCO Insurance
Rábago, Eduardo; Stein, Guido; Cuadrado, MartaCase DPO-298-EInnovation and Change, Leadership and People ManagementStarting at €8.20
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Alfa Telecommunications (A y B) - Nota del instructor
Cuadrado, Marta; Stein, GuidoTeaching Note DPOT-77Information Technologies, Leadership and People Management, StrategyEl objetivo del caso es analizar el puesto de un alto directivo y su necesidad de aprender el funcionamiento de los comités de dirección y los roles de sus miembros; en particular, manejar las relaciones con el resto del equipo e interpretar qué papel conviene desempeñar dentro de este órgano. En ocasiones, los jefes y responsables de realizar los nombramientos apenas proporcionan directrices sobre cómo desenvolverse una vez que se entra a formar...Starting at €0.00
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Reiner Meinhold in Kölner Bank (A, B, C and D) - Teaching Note
Pin Arboledas, José Ramón; Stein, Guido; Cuadrado, MartaTeaching Note DPOT-69-EInnovation and Change, Knowledge and Communication, Leadership and People ManagementAnalyzing the relationships of influence in complex structures. This case describes Reiner's doubts regarding his relationships with his bosses (Robert, his new boss, and Max, his old boss), with the CEO of Kölner Bank, and with his team. Max wants to take Reiner with him to a new position at the head bank (Deutsche Handels Bank, DHB), but he seems unwilling to take risks to help Reiner make the leap.Starting at €0.00
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Introduction to Personnel Management: Rules of thumb
Stein, Guido; Cervantes, Ángel; Cuadrado, MartaTechnical Note DPON-121-EInnovation and Change, Leadership and People Management, StrategyThis technical note aims to acquaint readers with the main personnel management policies found in enterprises. It is intended not to be exhaustive but to serve as a reference for managers in charge of their own teams, regardless of their position or department. It was not written specifically for human resources experts, although they too may find this direct academic approach - reinforced by daily practice - rather useful. The line between arbi...Starting at €8.20
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The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)
Ramanna, Karthik; Misztal, Karol; Beyersdorfer, DanielaCase HBS-111084-EAccounting and ControlWhat are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and informaStarting at €8.20