> Mirko S. Heinle, PhD Professor of Accounting, The Wharton SchoolResearch Interests:Theoretical research in financial and managerial accounting About Mirko Mirko Heinle is professor of accounting with a teaching focus on climate and financial markets, strategic cost analysis, and managerial accounting. In his teaching, Heinle focuses the impact that climate change has on equity prices and how the price impact, in turn, affects firms’ decisions. Most recently, Heinle’s research includes developing a framework for firms for ESG reporting to investors and looking at how firm and investors make choices, especially green ones. The ESG-reporting framework also allows for greenwashing and Heinle shows that greenwashing may just be a (bad) indicator of positive change, without incentives to greenwash, there are no incentives for real change. Heinle’s research interests also concern accounting disclosure in capital markets, the regulatory process of such disclosure, and internal capital allocation. Heinle joined the Wharton School in 2011 after receiving his doctoral degree from the University of Mannheim, Germany. Read full faculty bio on Wharton websiteExecutive Education Programs TaughtImpact, Value, and the Materiality of SustainabilityExplore how sustainability factors drive long-term value in investment and corporate strategy. This nine-week live online program equips executives with tools in climate-risk governance, stakeholder engagement, and geostrategy while fostering dialogue with leading faculty and peers. Participants will leave empowered to create sustainable competitive advantage and steward environmental and societal change.
