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Social responsibility disclosure in the international gambling industry: a research note

Social responsibility disclosure in the international gambling industry: a research note PurposeThis paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation.Design/methodology/approachThis exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis.FindingsThe results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling.Research limitations/implicationsThe paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors.Originality/valueThe note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Social responsibility disclosure in the international gambling industry: a research note

Meditari Accountancy Research , Volume 24 (1): 18 – Apr 11, 2016

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2049-372X
DOI
10.1108/MEDAR-01-2015-0001
Publisher site
See Article on Publisher Site

Abstract

PurposeThis paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation.Design/methodology/approachThis exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis.FindingsThe results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling.Research limitations/implicationsThe paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors.Originality/valueThe note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Apr 11, 2016

References