Table 2.

List and description of data collected from report content analysis (categorized through the analytical framework)

Categories	Motivations for inclusion	Examples of operationalization	Possible outcomes
General
Addiction issues Does the report address the issue of addictions?	We contribute to the scientific debate on hypocrisy and legitimacy in corporate reporting by empirically analyzing whether corporations in the “addiction sector” communicate their negative impacts and remedial actions	“addict*”, “habit”, “dependence”	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section)
Strategy: preventive
Responsible consumption Are responsible ways of consumption promoted in the report?	A discussion of where corporate responsibility ends and consumer/stakeholder responsibility begins	The slogans “drink responsibly” and “play responsibly”	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section)
Demarketing Are strategies that encourage the reduction of consumption of certain products presented in the report?	A reflection on demarketing (Comm, 1998), an attempt by the firm to discourage all or some of its customers from making purchases either temporarily or permanently	The cover of the Philip Morris CSR report 2019 that claims “Progress toward a world without cigarettes”	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section)
Changes to business model Do actions taken to mitigate the negative effects of consuming the products include changes to the company’s business model?	Constrained by growing legitimacy issues, companies in the alcohol, tobacco and gambling industries could be led to seek new business opportunities by opening new markets or reconsidering their business models	Stop selling certain products or services, restrict certain markets, present new “safer” product lines (e.g., zero-alcohol beers or electronic cigarettes), etc	“0” no; “1” yes
Strategy: remedial
Assumption of responsibility Does the company take responsibility in the report for the effects of the consumption of its products?	The addictive aspects of products and services in certain industries have often been overlooked: what are the consequences of this issue on companies’ “walk and talk”? Understanding of whether companies are willing to admit their responsibility for negative impacts on consumers	“We are clear that combustible cigarettes pose a serious health risk” “We use analytical techniques to identify early signs of gambling disorders”	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section)
Remedial actions Does the report mention any remedies that the company has put in place to counter the negative effects of the consumption of its products?	CSR in addiction industries is often transactional, but it is difficult to find transformational CSR activities due to the nature of such businesses. Transactional remedies do not involve particular change to the business model	Awareness campaigns, funds for aid centers, etc	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section)
Additional elements
Dialogic stakeholder engagement Are there elements that go beyond purely informative communication (one-way) and that come close to dialogic accounting elements toward stakeholders?	A reflection on stakeholder engagement and materiality analysis processes underlying the reports. Willingness to understand whether reporting is used to establish a dialogic, inclusive, transparent connection with customers and other stakeholders	Presence of parts of the report illustrating CSR actions implemented in response to stakeholder requests (remedial communication strategy) or CSR actions that require stakeholder involvement (involving communication strategy)	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section.)
Negative images Does the report contain visual elements with content that refers to negative effects of the products or services?	Although it has been acknowledged that companies prefer messages with a positive valence to promote their social and environmental responsibility, visuals with a negative valence can represent a sign of transparency and credibility (Invernizzi et al., 2022)	E.g., pictures depicting negative health effects of tobacco and alcohol consumption or gambling disorders	“0” not mentioned; “1” mentioned; “2” mentioned in plain sight (e.g., cover, full page, in the letter from the CEO, in a specific section)