Marshall, Donna and Rahme, Jakob and O'Dochartaigh, Aideen and Kelly, Stephen and Boojihawon, Roshan and Chicksand, Daniel (2023) Reporting controversial issues in controversial industries. Accounting, Auditing & Accountability Journal, 36, (9), pp. 483-512. https://doi.org/10.1108/AAAJ-07-2020-4684.
External website: https://www.emerald.com/insight/content/doi/10.110...
Purpose This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.
Design/methodology/approach The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.
Findings From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.
B Substances > Tobacco (cigarette smoking)
F Concepts in psychology > Process / behavioural disorder (addiction) > Gambling
F Concepts in psychology > Process / behavioural disorder (addiction) > Process disorder industry or business
MP-MR Policy, planning, economics, work and social services > Substance industry, trade or business
VA Geographic area > International
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