> 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 TaughtNet-Zero TransformationDrive your company’s net-zero journey with this live online program. Led by Wharton and Penn experts, this hands-on, research-backed course provides the tools, strategies, and frameworks to execute your sustainability goals. Engage in live online sessions, self-paced learning, and case studies to master carbon measurement, regulatory frameworks, and new revenue streams. Empower your business to lead the way to a sustainable future. Wharton ESG Essentials Go beyond the headlines, tackle real-time challenges, and gain the clarity to not just understand the impacts of environmental, social, and governance (ESG) factors but to strategically harness them. Gain the tactical competencies needed to successfully link ESG to profit and loss statements, create a solid risk-management plan, and adopt proven best practices rooted in research. Wharton ESG Executive Certificate for Senior LeadersNavigate mounting ESG complexities for senior business leaders. This certificate program provides a practical mix of insights for c-suite and board members to lead the way in ESG innovation and transformation. This advanced certificate is designed to quickly catapult corporate leaders to the forefront of ongoing ESG decision making, empowering them to act as informed, prepared catalysts for change.
