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Stigma management: a counter-accounting of child labour and environmental issues in the mining sector

Sharif Mahmud Khalid (Management School, University of Sheffield, Sheffield, UK)
Chinyere O. Uche (Department of Accounting and Finance, University of Bristol, Bristol, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 29 November 2024

147

Abstract

Purpose

Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting in shifting stigma.

Design/methodology/approach

This is a qualitative study that combines data collected from semi-structured interviews, focus group and secondary documents.

Findings

The findings suggest that large mining companies involved in shifting stigma use corporate reporting to promote a positive image and avoid investor discrimination. Artisanal small-scale miners are targeted because of their vulnerability to stereotyping and discrimination. The findings suggest that mining companies shift stigma by blaming and shaming artisanal small-scale miners for child labour, human endangerment and environmental damage in reporting. The work of these miners is abnormalised as violating moral order. It is observed that the information provided in corporate reporting is often decontextualised from reality.

Originality/value

This paper makes an original contribution to accounting studies by showing how corporate reporting is used in counter-accounting in the context of stigma management. Counter-accounting as a form of stigma management is operationalised through the blaming and shaming of artisanal small-scale miners.

Keywords

Citation

Khalid, S.M. and Uche, C.O. (2024), "Stigma management: a counter-accounting of child labour and environmental issues in the mining sector", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-08-2022-5980

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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