What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure

被引:0
作者
Ben Youssef, Nourhene [1 ]
Pardo, Paulina Arroyo [2 ]
机构
[1] Univ Sherbrooke, Sch Management, Dept Accounting, Sherbrooke, PQ, Canada
[2] Univ Quebec Montreal, Sch Management, Dept Accounting Studies, Montreal, PQ, Canada
关键词
Corporate social responsibility; Cannabis sector; Voluntary disclosure; Canadian context; Identity; Tweets; ORGANIZATIONAL IDENTITY; LEGITIMACY; INDUSTRY; STRATEGIES; BUSINESS; TWITTER; COMMUNICATION; STAKEHOLDERS; PERCEPTIONS; CONTROVERSY;
D O I
10.1108/MEDAR-08-2023-2136
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
PurposeThe study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through Twitter.Design/methodology/approachDeductive and inductive content analyses were carried through on tweets for a sample of 18 firms listed on the Canadian marijuana index during the legalization period of the recreational use of cannabis.FindingsThe results of this study show that cannabis firms approach responsibility by focusing on consumer and community/local development and by raising awareness and providing product information. The findings also highlight that the firms build their organizational identity mainly around their products' medical benefits, the scientific efforts behind product development and the continual stigmatization they experience. At the industry level, cannabis firms attempt to build a harmonized identity to neutralize stigma.Originality/valueThis study allowed for a comprehensive understanding on how cannabis firms position themselves within an emergent sin industry and how they create their CSR identity through Twitter. It advances our understanding on the meaning of responsibility about the specific and distinctive features of the cannabis industry. From the methodology side, this study developed two content analysis tools: a coding instrument and a dictionary. These tools could be useful for conducting future studies related to the CSR disclosure of cannabis firms worldwide.
引用
收藏
页码:2116 / 2148
页数:33
相关论文
共 80 条
[1]   Preventive and Remedial Actions in Corporate Reporting Among "Addiction Industries": Legitimacy, Effectiveness and Hypocrisy Perception [J].
Acuti, Diletta ;
Bellucci, Marco ;
Manetti, Giacomo .
JOURNAL OF BUSINESS ETHICS, 2024, 189 (03) :603-623
[2]   Measuring the degree of corporate social media use [J].
Aichner, Thomas ;
Jacob, Frank .
INTERNATIONAL JOURNAL OF MARKET RESEARCH, 2015, 57 (02) :257-275
[3]  
[Anonymous], 2021, LOOK CAN CANN EXP BU
[4]  
[Anonymous], 2020, MARIJUANA NEWS
[5]  
[Anonymous], 2018, Financial Post
[6]  
Ashforth BE, 1996, ADV STRATEG MANAG, V13, P19
[7]   Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States [J].
Bellucci, Marco ;
Manetti, Giacomo .
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2017, 30 (04) :874-905
[8]   Extending ethical consumerism theory to semi-legal sectors: insights from recreational cannabis [J].
Bennett, Elizabeth A. .
AGRICULTURE AND HUMAN VALUES, 2018, 35 (02) :295-317
[9]   Antagonism to Protagonism: Tracing the Historical Contours of Legalization in an Emerging Industry [J].
Bhawal, Shalini ;
Salimath, Manjula S. .
JOURNAL OF BUSINESS ETHICS, 2022, 178 (03) :783-801
[10]  
Bloom, 2019, CANADIAN CHARITIES C