Social reporting in the tobacco industry: all smoke and mirrors?
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
Citation
Moerman, L. and Van Der Laan, S. (2005), "Social reporting in the tobacco industry: all smoke and mirrors?", Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 374-389. https://doi.org/10.1108/09513570510600747
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited