IDEAS home Printed from https://ideas.repec.org/a/hur/ijarbs/v6y2016i11p1-15.html
   My bibliography  Save this article

A Grim Reality: The Practice of CSR by Tobacco Company

Author

Listed:
  • Anis Suriati Ahmad
  • Zuriadah Ismail

Abstract

Scientific evidences show that tobacco product is harmful to smokers and those who are exposed to second-hand and third-hand smoke. Although tobacco products are legal, they are lethal and killing millions of people worldwide. Every year, second-hand smoke kills more than 600,000 people globally, including 165 thousand children. Nevertheless, tobacco industry continues their operation without significant threat to their legitimacy for over the years. The emergence of corporate social responsibility (CSR) as industry on its own right provides mechanisms for corporations that faced legitimacy crisis to publicly espouse their CSR commitment. The industry voluntarily produces codes of conduct and increasingly reports their engagement in CSR-related initiatives.This study examines CSR-related initiatives and activities of British American Tobacco Malaysia (BAT) through qualitative analysis of corporate reports, documents and webpage. The aim is to understand the BAT’s CSR efforts with regards to the issue of health, socio-economic and environmental costs due to tobacco consumption and tobacco farming. The ‘legitimacy crisis’ faced by BAT might explain the concerted efforts undertaken in social reporting which centred on three main issues; philanthropic giving, youth smoking prevention and combating illegal cigarettes. The analysis also showed contentious issue with regards to health, socio-economic and environmental costs as a result of tobacco consumption and tobacco farming.

Suggested Citation

  • Anis Suriati Ahmad & Zuriadah Ismail, 2016. "A Grim Reality: The Practice of CSR by Tobacco Company," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 1-15, November.
  • Handle: RePEc:hur:ijarbs:v:6:y:2016:i:11:p:1-15
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/A_Grim_Reality_The_Practice_of_CSR_by_Tobacco_Company.pdf
    Download Restriction: no

    File URL: http://hrmars.com/hrmars_papers/A_Grim_Reality_The_Practice_of_CSR_by_Tobacco_Company.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. David Detomasi, 2008. "The Political Roots of Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 82(4), pages 807-819, November.
    2. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    3. Michel Capron & Rob Gray, 2000. "Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 99-109.
    4. Barraclough, Simon & Morrow, Martha, 2008. "A grim contradiction: The practice and consequences of corporate social responsibility by British American Tobacco in Malaysia," Social Science & Medicine, Elsevier, vol. 66(8), pages 1784-1796, April.
    5. Josep M. Lozano & Laura Albareda & Tamyko Ysa & Heike Roscher & Manila Marcuccio, 2008. "Governments and Corporate Social Responsibility," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-59751-8, December.
    6. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    7. David J. Campbell, 2000. "Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969–1997," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 80-100, March.
    8. Landman, A. & Ling, P.M. & Glantz, S.A., 2002. "Tobacco industry youth smoking prevention programs: Protecting the industry and hurting tobacco control," American Journal of Public Health, American Public Health Association, vol. 92(6), pages 917-930.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Esben Rahbek Gjerdrum Pedersen & Peter Neergaard & Janni Thusgaard Pedersen & Wencke Gwozdz, 2013. "Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 22(6), pages 357-373, September.
    2. Lauwo, Sarah & Otusanya, Olatunde Julius, 2014. "Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania," Accounting forum, Elsevier, vol. 38(2), pages 91-108.
    3. Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled, 2022. "The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
    4. Corrigan, Caitlin C., 2018. "Corporate social responsibility and local context: The case of mining in Southern Africa," Resources Policy, Elsevier, vol. 55(C), pages 233-243.
    5. Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2024. "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics 121656, London School of Economics and Political Science, LSE Library.
    6. Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
    7. Ruben Burga & Davar Rezania, 2016. "Stakeholder theory in social entrepreneurship: a descriptive case study," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 6(1), pages 1-15, December.
    8. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    9. Lan Guo & Ling Yang, 2023. "The Corporate Economic Influence and Corporate Social Responsibility: Evidence from China," Sustainability, MDPI, vol. 15(13), pages 1-22, July.
    10. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
    11. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
    12. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
    13. Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.
    14. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
    15. Dominique Wolff & Chantale Roy & Sylvie Berthelot, 2009. "Projet D'Integration Du Developpement Durable Au Tableau De Bord Des Pme Par Une Adaptation Du Sd 21000," Post-Print halshs-00459419, HAL.
    16. Pei Sun & Jonathan P. Doh & Tazeeb Rajwani & Donald Siegel, 2021. "Navigating cross-border institutional complexity: A review and assessment of multinational nonmarket strategy research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(9), pages 1818-1853, December.
    17. Andrew Crane & Sarah Glozer, 2016. "Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges," Journal of Management Studies, Wiley Blackwell, vol. 53(7), pages 1223-1252, November.
    18. Ungericht Bernhard & Hirt Christian, 2010. "CSR as a Political Arena: The Struggle for a European Framework," Business and Politics, De Gruyter, vol. 12(4), pages 1-24, December.
    19. Hyuck Shin Kwon & Hyun Chae Park, 2019. "Creating Sustainable and Climate Shared Value in Public Institution: Lessons from a Case of Korea Army Cadet Military School," Sustainability, MDPI, vol. 11(14), pages 1-16, July.
    20. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijarbs:v:6:y:2016:i:11:p:1-15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/IJARBSS .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.