Mirko S. Heinle

Mirko S. Heinle, PhD

Associate Professor of Accounting, The Wharton School

Research Interests:Theoretical research in financial and managerial accounting

About Mirko

Mirko Heinle is associate 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.

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Executive Education Programs Taught

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 Leaders

Navigate 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.