Browsing HBS Scholarly Articles by Author "Youmans, Timothy John"

Now showing items 1-3 of 3

    • The Climate Custodians 

      Eccles, Robert G; Youmans, Timothy John (2016-07-20)
      Can custody banks become key players in climate change? Custody banks joining the battle against climate change will signal a significant shift in governance ideology for this highly regulated industry so critical to the ...

    • Implied Materiality and Material Disclosures of Credit Ratings 

      Eccles, Robert G; Youmans, Timothy John (2015-04-14)
      This first of three papers in our series on materiality in credit ratings will examine the materiality of credit ratings from an “implied materiality” and governance disclosure perspective. In the second paper, we will ...

    • Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality 

      Eccles, Robert G; Youmans, Timothy John (2015-09-01)
      Under the prevailing ideology of “shareholder primacy” most boards of directors believe that they are prevented from considering stakeholders other than shareholders in determining material issues and materiality for ...