Corporate Social Responsibility Reporting in the Casino Industry: A Content Analysis

The purpose of this study is to provide preliminary exploration of how corporate social responsibility issues are currently reported and communicated by US major casino companies. Empirical evidence is drawn from standalone CSR reports and websites of the 30 largest casino companies in the US, which is explored through content analysis methodology. This paper finds that there are substantial variations in the reporting and communication of CSR issues by casino companies. While casino companies mainly rely on websites to communicate CSR issues, 23% of the sample companies use standalone CSR reports. Whereas websites tend to provide relatively limited information about CSR activities, standalone CSR reports have a tendency to cover comprehensive CSR themes in a detailed manner. In addition, the content analysis based on website reveals that while most casino companies tend to be passive about responsible gaming, some are trying to behave more actively and responsibly about this issue