What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure

Abstract

Purpose

The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through Twitter.

Design/methodology/approach

Deductive and inductive content analyses were carried through on tweets for a sample of 18 firms listed on the Canadian marijuana index during the legalization period of the recreational use of cannabis.

Findings

The results of this study show that cannabis firms approach responsibility by focusing on consumer and community/local development and by raising awareness and providing product information. The findings also highlight that the firms build their organizational identity mainly around their products’ medical benefits, the scientific efforts behind product development and the continual stigmatization they experience. At the industry level, cannabis firms attempt to build a harmonized identity to neutralize stigma.

Originality/value

This study allowed for a comprehensive understanding on how cannabis firms position themselves within an emergent sin industry and how they create their CSR identity through Twitter. It advances our understanding on the meaning of responsibility about the specific and distinctive features of the cannabis industry. From the methodology side, this study developed two content analysis tools: a coding instrument and a dictionary. These tools could be useful for conducting future studies related to the CSR disclosure of cannabis firms worldwide.

Citation

Ben Youssef, N. and Arroyo Pardo, P. (2024), "What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-08-2023-2136