Corporate Social Responsibility Reporting in the Gambling Industry: Interaction With Government

UM > Faculty of Business Administration > DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT

Status	已發表Published
	Corporate Social Responsibility Reporting in the Gambling Industry: Interaction With Government
	You, J.; Guan, J.; Noronha, C.
	2020-03-01
Source Publication	Handbook of Research in Accounting and Financial Studies
Publication Place	PA
Publisher	IGI Global
Pages	321-342
Abstract	The social cost of the gambling industry has always been controversial. In 2015, the Macau Special Administrative Region (SAR) government initiated a midterm review to evaluate the overall performance of the gambling industry. The objective of the study was to investigate how does the government influence and guide the operators to control their social cost and create value to society. This study applied content analysis and collected data from annual reports, sustainability/social reports, and corporate websites of all gambling operators in Macau from 2005 to 2016. The results were further analyzed by looking into the critical policy documents released and issues occurred during the period. The result indicated that the gambling operators have used CSR reporting as a communication channel with the government, which is consistent with legitimacy theory and stakeholder theory. In addition, most of the companies have reinforced their disclosure related to government policies after the midterm review report. This finding also reflects some insights of the political economy theory
Keyword	CSR gambling government Macau
URL	View the original
Language	英語English
ISBN	9781799821366
The Source to Article	PB_Publication
PUB ID	50718
Document Type	Book chapter
Collection	DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Recommended Citation GB/T 7714	You, J.,Guan, J.,Noronha, C.. Corporate Social Responsibility Reporting in the Gambling Industry: Interaction With Government[M]. Handbook of Research in Accounting and Financial Studies, PA:IGI Global, 2020, 321-342.
APA	You, J.., Guan, J.., & Noronha, C. (2020). Corporate Social Responsibility Reporting in the Gambling Industry: Interaction With Government. Handbook of Research in Accounting and Financial Studies, 321-342.

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