Social reporting in the tobacco industry: all smoke and mirrors?
- 1 June 2005
- journal article
- Published by Emerald in Accounting, Auditing & Accountability Journal
- Vol. 18 (3), 374-389
- https://doi.org/10.1108/09513570510600747
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
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