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This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

The purpose of this paper is to examine crisis management practices among gambling-related hospitality business stakeholders (GBSs) during the coronavirus disease 2019 (COVID-19) pandemic.

An online survey was administered to a sample of GBSs resulting in 64 completed surveys. The survey explored the COVID-19 crisis using a three-phase framework: preparedness (prior experience and response plans), response (level of importance and use of crisis practices) and future (confidence in recovery, beliefs about consumer behavior and new strategies). Independent-samples t-tests were conducted to investigate the influence of preparedness variables on crisis management capabilities. Importance-Performance Analysis was used to evaluate GBSs' crisis management capabilities and identify where performance might be improved. Factor analyses were employed to explore groupings of response practices as well as future strategies.

Prior experience had a significant impact on GBSs' crisis management. IPA indicated gaps between the importance GBSs assign to response practices and their corresponding level of use, specifically for those related to marketing and government. Factor analysis revealed response practices did not group according to the questionnaire's four themes, instead, three themes of marketing, efficiency and expenses were revealed. Prevention and hygiene emerged as dominant themes with respect to future strategies.

This is a timely study that investigates crisis management among GBSs during the COVID-19 pandemic. It provides important methodological contributions as well as valuable practical considerations for gambling-related hospitality businesses.

Despite increasingly persuasive women-focused marketing of gambling products, there has only been limited investigation around women sports betting. Men remain the focus of much of the conversation about sports betting as they have generally been found to be the most active sports bettors and the most at risk of experiencing harms associated with their behaviour. This chapter aims to fill this gap by exploring the characteristics of young women sports bettors in the United Kingdom and the relationship between sports betting and the experience of gambling harms. To do this, we created two models of analysis. Our analysis is based on data from the first wave (2019) of the Emerging Adults Gambling Survey (EAGS) dataset (n = 3,549). The EAGS is a non-probability longitudinal survey that includes individuals between the ages of 16 and 24 who were residents in Britain at the time of data collection. Firstly, we examined the associations between women sports bettors and several factors identified as important predictors of sports betting. Secondly, we sought to understand the relationship between women's sports betting and the harms associated with this activity. From these models, we found that women's sports betting was most reliably predicted according to fandom and peer influence. We also found that women sports bettors were more at risk of experiencing harms associated with difficulties with family and friends than women gamblers using other products.

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.

A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.

The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.

This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

The study aims to explore the types of simulated games and gambling platforms used by adolescents, adolescent’s experiences, motivations and behaviors vis-à-vis simulated gambling and the potential interrelationships between simulated and monetary forms gambling.

Data was obtained from a qualitative longitudinal panel study with three waves of individual interviews. A cohort of 51 young Danes, with varying levels of gambling involvement, were interviewed three times, with a 10-12 frequency from 2011 to 2014. In total, 149 interviews were conducted over the 4-year period.

Enjoying social interactional effects appeared to be the main reasons young people engage in simulated gambling games. The study documented characteristics of both a catalyst pathway and a containment pathway emphasizing that for some young people simulated gambling may increase the likelihood of involvement in real money gambling while it may decrease it for others.

The sample was relatively limited and it involved participants from only one of the five Danish regions. The sample reflects the culture, rural/urban configuration and gambling market of a specific geographic region.

Some forms of simulated digital gambling may provide players with excitement and unrealistic conceptions of winning chances, which, in turn, may encourage participation in real forms of gambling. This may call for regulatory policies aiming at the structural features of simulated gambling products and their rapid global spread. Consumer campaigns aimed at both young people themselves and their parents may be considered.

Few studies have provided insights into the meanings and motivations of young people engaged in simulated gambling. The current study is among the first to explore adolescent’s experiences, motivations and behaviors vis-à-vis simulated gambling and the potential interrelationships between simulated and monetary forms gambling.

This study aims to examine the role of Australian casinos in facilitating money laundering and Chinese capital flight.

The reports and transcripts of evidence from government inquiries into money laundering in Australian casinos are integrated with analyses of Asian transnational crime.

Money laundering in Australian casinos is linked to transnational crime and Chinese capital flight. A central finding is that junket operators play a key role in facilitating money laundering. The casinos are particularly exposed to criminal influences in the Chinese very important person gambling market, since they have used junket operators and underground banks, many of whom are closely linked to major Chinese criminal groups from Hong Kong and Macau.

Very little information is available on money laundering in Australian casinos and this research has relied on the government inquiries that have been conducted over the past two years on the subject.

The author’s focus on money laundering in Australian casinos in the context of Asia-Pacific transnational crime is important for Federal and state government regulators grappling with the rapidly changing money laundering issues. The government inquiries recognised that the money laundering was related to transnational crime, but did not have the time and resources to explore the topic. The paper provides state government casino regulators and financial crime regulators with a broader international perspective to anticipate future money laundering and crime pressures facing Australia’s casinos.

Money laundering in Australian casinos has had devastating social implications on the community. My research helps to focus attention on the problems of transnational crime and money laundering.

Little research has examined the linkages between casinos and transnational crime. This study has found that Australian casinos were used to launder the proceeds of illegal drug trafficking and to facilitate Chinese capital flight. While casinos have been forced by damming government inquiries to tighten anti-money laundering controls, it is likely that there will be pressure to relax these controls in the future because of competitive pressure from other casinos in the Asia-Pacific region.

The purpose of this paper is to better understand the dramatic transformation of Las Vegas from a local watering hole to a world renowned entertainment city, and to offer predictions of what this ever-changing city might become in the future.

A series of turning points in Las Vegas’ history are presented in a chronological manner, highlighting how external forces have played a role in shaping the city into what it is today. These external forces are then used as the underlying reasoning for a series of scenarios, signposts informing predictions detailing what might happen to Las Vegas in the future.

The development of Las Vegas has been influenced by a wide range of external factors, from geology, government, organized crime, business visionaries, large corporations and the economy. The continued influence of these factors could lead to drastically divergent outcomes from the loss of the city to a new golden age.

This paper identifies turning points that have helped to shape the development of Las Vegas, and in doing so encourages researchers to consider future scenarios grounded in the underlying dynamics of the turning points.

The purpose of this paper is to present the risk of the non-financial sector in Croatia concerning the threats of money laundering through the prism of national and supranational risk assessment. In addition to a brief overview of the financial sector, the specifics of the non-financial sector have been highlighted. This paper aims to emphasize the peculiarities of the non-financial sector, focusing on the consequences of arbitrary application on the right to professional secrecy and independence.

Specifics of the national risk assessment in Croatia have been analyzed using deductive and inductive methods. To provide an overview of the non-financial sector, the risk assessment at the supranational level has been discussed and compared with the national one. Particular attention has been paid to the areas of increased risk.

The effectiveness of risk assessment depends on several factors such as the characteristic of the sector being observed, the specifics of each profession or business, changes at the level of awareness-raising and efficient and coherent supervision. Most deficiencies were observed in the area of beneficial ownership identification, conducting due diligence, awareness of the risk exposure and permanent education.

By recognizing the risk profile faced by the non-financial sector, this paper seeks to point out their role as “Gatekeepers” that is far from being negligible. By analyzing the risk of money laundering in Croatia, the tendencies of harmonization with international standards are pointed out along with the occurrences indicated by the practice.

The paper aims to study Macau’s brand and destination personality. The data are derived from 91 semi-structured interviews with visitors to Macau at points of departure such as the airport and ferry terminals. Macau is perceived as hospitable and friendly, but complexities and ambiguities exist as the city is a fusion of Western and Asian cultures and locates gaming with a Portuguese heritage. Indeed one informant described the city as an “old person with a young spirit”. Given this, the final discussion is concerned with the concepts of anthropomorphic attributes associated with destination personality when applied to a destination, whereas managerial implications are identified with reference to a need to overcome some deficiencies in a perceived coldness in interactions with industry personnel.