Robert S. Kaplan is the Marvin Bower Professor of Leadership Development, Emeritus at Harvard Business School. He is a global authority on management accounting, widely recognized for co-developing the Balanced Scorecard and Activity-Based Costing. Kaplan’s pioneering work on the ‘E-liability’ accounting method provides a rigorous framework for organizations to measure and report corporate greenhouse gas emissions, directly addressing the complexities of climate change reporting and supply chain transparency.
