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@inproceedings{7248,
author = {Jindřichovská, Irena and Kubíčková, Dana},
address = {Prague},
booktitle = {Proceedings of the “The 12th International Days of Statistics and Economics},
editor = {Löster T., Pavelka T.},
keywords = {Legitimacy; CSR; non-financial reporting; controversial industry},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Prague},
isbn = {978-80-87990-14-8},
pages = {741-750},
publisher = {L.Macáková, Melandrium (University of Economics)},
title = {Legitimacy seeking behaviour: case study from controversial industry},
url = {https://msed.vse.cz/msed_2018/article/105-Jindrichovska-Irena-paper.pdf},
year = {2018}
}
TY - JOUR
ID - 7248
AU - Jindřichovská, Irena - Kubíčková, Dana
PY - 2018
TI - Legitimacy seeking behaviour: case study from controversial industry
PB - L.Macáková, Melandrium (University of Economics)
CY - Prague
SN - 9788087990148
KW - Legitimacy
KW - CSR
KW - non-financial reporting
KW - controversial industry
UR - https://msed.vse.cz/msed_2018/article/105-Jindrichovska-Irena-paper.pdf
L2 - https://msed.vse.cz/msed_2018/article/105-Jindrichovska-Irena-paper.pdf
N2 - Since December 6th 2016 all EU companies employing more than 500 employees need to follow the EU Directive 2014/95/EU on non-financial reporting. This law requires large companies to disclose information on their performance and on the way they operate and manage social and environmental challenges. In this article se use the cases study methodology to focus on a legitimacy seeking behaviour of company from controversial segment. We analyse the case of tobacco producer Philip Morris, Czech Republic. The analysis of published annual reports of Philip Morris shows features of pragmatic legitimacy that attempts to convince the stakeholders that behaviour of the company is in line with current level of common social norms and usual behavioural patterns. The company was envisaging the development some time before its official announcement since 2016. This is probably the most tangible outcome of introduction of this EU directive.
ER -
JINDŘICHOVSKÁ, Irena a Dana KUBÍČKOVÁ. Legitimacy seeking behaviour: case study from controversial industry. In Löster T., Pavelka T. \textit{Proceedings of the “The 12th International Days of Statistics and Economics}. Prague: L.Macáková, Melandrium (University of Economics). s.~741-750. ISBN~978-80-87990-14-8. 2018.
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