What is it about?
The paper concludes that there is an ongoing tension between the business of sin industry companies and their attempts to establish and maintain any legitimacy, using CSR reporting in particular ways to try to prove their credentials to society and to engage stakeholder support. Ultimately, they aim to give themselves the scope for strategic choice to enable survival and financial flourishing.
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This page is a summary of: Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies, Accounting Auditing & Accountability, September 2021, Emerald,
DOI: 10.1108/aaaj-11-2019-4239.
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