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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 and Dana KUBÍČKOVÁ. Legitimacy seeking behaviour: case study from controversial industry. Online. In Löster T., Pavelka T. \textit{Proceedings of the “The 12th International Days of Statistics and Economics}. Prague: L.Macáková, Melandrium (University of Economics), 2018, p.~741-750. ISBN~978-80-87990-14-8.
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