加拿大大麻公司的责任感意味着什么?通过社交媒体披露审视企业社会责任身份

IF 3.5 Q1 BUSINESS, FINANCE
Nourhene Ben Youssef, Paulina Arroyo Pardo
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引用次数: 0

摘要

目的本研究旨在探讨加拿大大麻公司的企业社会责任(CSR)披露程度以及他们如何看待责任。研究结果本研究结果表明,大麻公司通过关注消费者和社区/地方发展,以及通过提高认识和提供产品信息来履行责任。研究结果还强调,这些公司主要围绕其产品的医疗益处、产品开发背后的科学努力以及他们所经历的持续污名化来建立自己的组织身份。在行业层面上,大麻企业试图建立统一的身份认同,以消除污名化。原创性/价值这项研究使我们能够全面了解大麻企业如何在新兴的罪恶行业中定位自己,以及它们如何通过 Twitter 创建企业社会责任身份。它加深了我们对大麻产业具体而独特的责任含义的理解。在方法论方面,本研究开发了两个内容分析工具:编码工具和词典。这些工具对于今后开展与全球大麻公司企业社会责任披露相关的研究非常有用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure

Purpose

The 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/approach

Deductive 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.

Findings

The 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/value

This 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.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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