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Journal of Business Ethics
Erschienen in: Journal of Business Ethics 3/2021

25.05.2019 | Original Paper

Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies

verfasst von: Tiffany Cheng-Han Leung, Robin Stanley Snell

Erschienen in: Journal of Business Ethics | Ausgabe 3/2021

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Abstract

This study investigates how firms in the gambling industry manage their corporate social disclosures (CSDs) about controversial issues. We performed thematic content analysis of CSDs about responsible gambling, money laundering prevention and environmental protection in the annual reports and stand-alone CSR reports (2009–2016) of four USA-based multinational gambling firms and their four Macao counterparts. This study draws on impression management theory, camouflage theory and corporate integrity theory to examine the gambling firms’ CSDs. We infer that the CSD strategies of gambling firms in Macao and the USA did not serve as vehicles for reflexivity about social responsibility or social responsiveness. Instead, the firms camouflaged legitimacy gaps about sensitive topics by adopting assertive or defensive façades, disclaiming ethical responsibility, curtailing disclosure, or offering zero disclosure. Differences between CSD strategies according to topic, location, time, and reporting channel appear to reflect four factors: pressure to report, availability of good news, whether a firm was assuming ethical responsibility for addressing the topic, and the prospective readership. This study extends our understanding of the contextual and topic-specific factors affecting the quantity and character of CSDs by firms in a contested industry.
Nächster Artikel Can You Drink Money? Integrating Organizational Perspective-Taking and Organizational Resilience in a Multi-level Systems Framework for Sustainability Leadership

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Metadaten
Titel
Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies
verfasst von
Tiffany Cheng-Han Leung
Robin Stanley Snell
Publikationsdatum
25.05.2019
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 3/2021
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-019-04190-z

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