Social reporting in the tobacco industry: all smoke and mirrors?

Lee Moerman and Sandra Van Der Laan

Accounting, Auditing & Accountability Journal, 2005, vol. 18, issue 3, 374-389

Abstract: Purpose - The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic. Design/methodology/approach - In July 2002 British American Tobacco (BAT) launched its first social report coinciding with the release of the WHO's Framework Convention on Tobacco Control. A case study, utilizing textual analysis of publicly available documents examined through a legitimacy perspective, was used to explore this issue. Findings - This paper asserts that the process, guidelines and assurance employed by BAT for its social report are a management strategy to enter the contested domain of public policy. Research limitations/implications - Since this research is limited to BAT's 2001/2002 Social Report and supporting documents, further research could include interviews with key players or a longitudinal study to compare and contrast the social reporting practices of BAT over time. Originality/value - The tobacco industry has been heavily criticised and is now facing control via global regulation. In this context the WHO, as a multilateral body exercising regulatory powers, extends the notion of stakeholders that have the potential to exert pressure on the “legitimacy” of an organisation.

Keywords: Tobacco; Annual reports; Management theory (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:09513570510600747

DOI: 10.1108/09513570510600747

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