An Analysis of CSR Initiatives of Tobacco Companies: UK Perspective

This report delves into the Corporate Social Responsibility (CSR) initiatives of prominent UK-based tobacco companies, specifically British American Tobacco and Phillip Morris. Employing a qualitative research approach, the study examines the contradictions inherent in CSR within an industry producing harmful products. Secondary data from credible sources is analyzed using triangulation to ensure data validity. A case study approach, informed by Carroll's Pyramid model of CSR, evaluates how Phillip Morris addresses its legal, economic, ethical, and philanthropic responsibilities. The findings reveal significant criticisms, particularly concerning the companies' efforts to inform consumers about product ingredients while continuing to sell them. The report argues that the companies' CSR initiatives have often failed to prioritize consumer welfare effectively. Recommendations are offered to enhance CSR within the UK tobacco industry, focusing on directing marketing efforts towards promoting responsible smoking behaviors, discouraging irresponsible product use, and developing campaigns that consider public health. The report concludes with suggestions for future research in this complex area, highlighting the challenges and opportunities for tobacco companies seeking to balance their business interests with their social responsibilities.

Running head: CSR INITIATIVES OF TOBACCO COMPANIES
CSR Initiatives of Tobacco Companies Such as British American Tobacco and Phillip Morris
Name of the University:
Name of the Student:
Authors Note:

1CSR INITIATIVES OF TOBACCO COMPANIES
Executive Summary
The study focused on carrying out research on the analysis of the CSR initiatives employed by
selected UK based tobacco companies British American Tobacco and Phillip Morris through
exploring the contradictions considering that this organization as manufacture harmful products.
Qualitative data collection method has been used in which secondary data has been collected
from authentic sources. Moreover, credibility or internal validity of such collected data has been
sued through using the strategy of triangulation as this strategy is focused to make use of several
data sources, methods and theories to a great extent in offering collaborative evidences. The case
study analysis also revealed that Carroll’s Pyramid model of CSR has been employed in
evaluating the ways in which Phillip Morris has made attempts in fulfilling its legal, economic,
ethical as well as philanthropic responsibilities. Case study findings revealed that both the
tobacco companies faced criticism regarding the fact that it has taken initiative of letting its
consumers become aware of the harmful ingredients of its products but still the consumers of
tobacco are purchasing them. Considering same, it is claimed that the company failed to adopt
the CSR concept for their consumers’ welfare. British American Tobacco and Phillip Morris can
improve its CSR initiatives further in attaining competitive advantages within the UK tobacco
industry through directing their marketing efforts towards promoting responsible smoking. They
must develop promotional campaigns that can discourage its consumers from using their
products irresponsibly in the form of smoking within public places and expositing their children
to such products.

2CSR INITIATIVES OF TOBACCO COMPANIES
Acknowledgement
It is a great pleasure for me to acknowledge the assistance and contributions of many individuals
in making this dissertation a success.
First and foremost, I would like to thank my supervisor, for her assistance, ideas, and feedbacks
during the process in doing this dissertation. Without her guidance and support, this dissertation
cannot be completed on time.
Lastly, I wish to express my sincere gratitude to my family for their encouragement and moral
support.

3CSR INITIATIVES OF TOBACCO COMPANIES
Table of Contents
Chapter 1: Introduction....................................................................................................................5
1.1. Research Background.......................................................................................................5
1.2. Research Problem and Significance..................................................................................6
1.3. Research Aim and Objectives...............................................................................................8
1.4. Research Questions...............................................................................................................9
Chapter 2: Literature Review...........................................................................................................9
2.1. Introduction...........................................................................................................................9
2.2. Concept of CSR..................................................................................................................10
2.3. CSR Theories Employed by Companies and Related Competitive Advantages................11
2.4. CSR Initiatives Used in Tobacco Industry.........................................................................17
2.5. Existing CSR Initiatives of British American Tobacco and Phillip Morris.......................21
2.6. Research Gap......................................................................................................................26
2.7. Summary.............................................................................................................................27
Chapter 3: Research Methodology................................................................................................27
3.1. Introduction.........................................................................................................................27
3.2. Research Design.................................................................................................................28
3.3. Research Approach.............................................................................................................29
3.4. Research Philosophy...........................................................................................................30

4CSR INITIATIVES OF TOBACCO COMPANIES
3.5. Data Collection Methods....................................................................................................30
3.6. Research Analysis Method.................................................................................................31
3.7. Research Limitations..........................................................................................................32
3.8. Summary.............................................................................................................................33
Chapter 4: Results and Discussion................................................................................................33
4.1. Case Study Analysis of British American Tobacco CSR Initiatives..................................33
4.1.1. CSR Initiatives used by British American Tobacco Company...................................33
4.1.2. CSR Model Used by British American Tobacco Company........................................36
4.1.3. CSR Concerns and Criticism Faced by British American Tobacco Company...........38
4.2. Case Study Analysis of Phillip Morris CSR Initiatives......................................................40
4.2.1. CSR Initiatives used by Phillip Morris Company.......................................................40
4.2.2. CSR Model Used by Phillip Morris Company............................................................42
4.2.3. CSR Concerns and Criticism Faced by Phillip Morris Company...............................45
Chapter 5: Conclusion, Recommendations and Future Research..................................................47
5.1. Conclusion..........................................................................................................................47
5.2. Recommendations...............................................................................................................50
5.3. Future Research..................................................................................................................53
References......................................................................................................................................54

5CSR INITIATIVES OF TOBACCO COMPANIES
Chapter 1: Introduction
1.1. Research Background
The CSR (Corporate Social Responsibility) concept has turned out to be prevalent over
years. Relied on the realization of company’s business impact on the society, stakeholders
greatly require companies to actively take part in the societies within which they have their
business through being socially responsible (Morton and Greenland 2018). It is not deemed to be
enough for companies to aim for profit maximization and it is claimed that the companies must
indicate their social, ethical and moral responsibilities by means of their corporate undertakings.
Moreover, it has also been evidenced that in the current years almost all the industries and more
specifically the Tobacco companies of UK has become highly aware regarding the competitive
advantages elated with a stakeholder focus through establishing open communicate approach of
CSR. In addition, it is also evidence that CSR must be considered as an effective tool y means of
which community within which the companies are operating their business can be nurtured
(Weiger, Heley and Moran 2017). Moreover, the tobacco companies of UK considers
implementing CSR initiatives in the form of Public Relations (PR) activities as PR is focused on
developing mutually beneficial relationships with the company’s stakeholders. CSR as an
organizational function has came into existence as a response to changing expectations on
organizations from the surroundings. To a great extent, the tobacco companies of UK are
anticipated to exhibit ethical behavior along with moral management in order to deal with their
impact on the societal concerns through focusing on maximizing certain positive contributions
along with decreasing negative impacts of the company’s business actions (Shim and Yang
2016).

6CSR INITIATIVES OF TOBACCO COMPANIES
Most of the tobacco companies in UK are beginning to observe the advantages from
developing CSR agendas. Considering same, a wide range of CSR methods and frameworks
have been developed by these tobacco companies in order to attain their business development
goals. In order to attain such goals, it is vital to realize the major issues related with their
implemented CSR initiatives and the effective manners in which the selected tobacco companies
of UK are monitoring their CSR processes. Most of the definitions related with CSR explain it as
a concept where the tobacco companies are observed to make attempts in integrating social along
with environmental issues within their business operations by means of their interaction wit the
stakeholders on a voluntary basis. The “New Companies Act” has made it necessary for all the
corporate organizations to spend at least 2% of their profit on the CSR activities. Such laws
majorly apply on certain tobacco companies it has developed a tricky situation as social welfare
conducts of such organizations can offer an impression regarding tobacco use promotional
strategies related with youth smoking preventions. It has been observed that the major tobacco
companies in UK are focused on investing within the publicity efforts in enhancing their
corporate image through promoting youth smoking prevention programmers. Tobacco
companies are also making great efforts in ensuring price and tax increases of the tobacco
products. In addition, the tobacco companies of UK are centered on investing a lot in activities
that can make their businesses socially responsible to a certain extent.
1.2. Research Problem and Significance
The focus on the CSR communication within the tobacco industry is focused on the interest
regarding analysis of CSR that can be communicated within the industry that is critical to the
stakeholders critical for organizational success (Liu, Li and Opara 2018). For this reason it is
deemed important to ensure that whether it is possible to combine the interest of creating profit

7CSR INITIATIVES OF TOBACCO COMPANIES
with the objective of acting responsibly in the environmentally and socially along with
maintaining credibility. Considering such issues excessive development of strategies for dealing
with the CSR issues took place. Several organizations are beginning to observe advantages from
setting certain CSR agendas and the CSR movement is spreading within these tobacco industry
(Lock and Seele 2016). Tobacco companies are facing issues related with positioning themselves
as good corporate citizens. Moreover, the effort towards CSR engagement within the tobacco
industry is not only greatly criticized by the anti-tobacco NGOS. Certain opponents such as the
World Health Organization have been questioned the likability of social responsibility within the
tobacco industry of UK. The deep distrust towards these tobacco companies is deemed to be
associated with the lethal characteristics of their offerings along with dubious characteristics of
representatives in the current years (Joshua 2017).
Considering the problem of increased pressure from the non-governmental organizations,
government and United Nations in efficiently addressing the adverse impact their businesses
have on the local community, CSR initiates are being developed by the tobacco companies to
manage the negative force in the realm of public health. To address such research problem it is
deemed necessary by the tobacco companies to promote CSR for creating goodwill and
consumer loyalty. Moreover, the cigarette companies are also considering the needs to support
the anti-smoking campaigns among youth in an attempt to improve their band images along with
developing favorable relationships with the smoking and maturity (Grougiou, Dedoulis and
Leventis 2016). A large number of tobacco companies in UK are realizing the need to view such
campaigns to be successful in developing good corporate images. The significance of the current
research is to explain through the case study analysis of British American Tobacco and Phillip
Morris that the social responsibility of the tobacco companies is to use their resources and get

8CSR INITIATIVES OF TOBACCO COMPANIES
involved in activities developed to enhance profit through emphasizing on improving standard of
living of the community (Crane, Matten and Spence 2019). The current study also has great
significance in explaining the manners in which CSR approaches can be used by the tobacco
companies in an attempt of decreasing risks along with adverse effects of their business
offerings. The research will also offer useful implications on explaining advantages of
maximized social and economic benefits through establishing relationships relied on trust in
promoting business progress in accordance with moral values along with ethical principles.
1.3. Research Aim and Objectives
The aim of the current study is to analyze the effectiveness of the CSR initiatives
implemented by the tobacco companies of UK through analyzing the case study of British
American Tobacco and Phillip Morris.
The objectives that are to be addressed through completion of the research are indicated
below:
 To analyze the CSR initiatives implemented by British American Tobacco and Phillip
Morris
 To evaluate the competitive advantages have been attained by British American Tobacco
and Phillip Morris through their implemented CSR practices and theories
 To analyze all the core issues of CSR and its implementation in British American
Tobacco and Phillip Morris
 To provided significant recommendations to British American Tobacco and Phillip
Morris in UK regarding better CSR management in the companies

9CSR INITIATIVES OF TOBACCO COMPANIES
1.4. Research Questions
The research questions that are to be answered through completion of the current research on
analysis of CSR initiatives of tobacco companies are indicated below:
 What are the CSR initiatives implemented by British American Tobacco and Phillip
Morris?
 What competitive advantages have been attained by British American Tobacco and
Phillip Morris through their implemented CSR practices and theories?
 What are the core issues of CSR and its implementation in British American Tobacco and
Phillip Morris?
 What are the recommendations offered to British American Tobacco and Phillip Morris
in UK regarding better CSR management in the companies?
Chapter 2: Literature Review
2.1. Introduction
The second chapter is focused on analyzing previous researches on various concepts and
theories related with CSR. In addition this literature review also evaluated past researches on the
CSR initiatives that are commonly used in companies and more specifically within the tobacco
industry of UK. The literature review section also provided detailed arguments on several CSR
initiatives implemented by the companies in UK tobacco industry in attaining competitive
advantages (Stoian and Gilman 2017).
2.2. Concept of CSR
Grougiou, Dedoulis and Leventis (2016) stated that corporate social responsibility (CSR)
has turned out to be a potential path for ensuring legitimacy along with enhanced public relations

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for the companies which manufactures mainstream products such as like the tobacco industry.
There exist numerous literatures in the area of CSR another aspect of CSR is also focused on
increasing awareness regarding the social responsibility within the business community.
Grougiou, Dedoulis and Leventis (2016) agreed that the CSR concept is well-established in
several nations and it is also agreed that the companies are highly socially responsible. CSR is
also defined as a self-regulating business model which facilitates an organization to be socially
responsible to itself, stakeholders and the common show. Thigh practicing CSR approaches as a
form of corporate citizenship it is important for the organizations to be conscious regarding the
type of impact they are having on every aspect of the society such as social, economic along with
environmental. Grougiou, Dedoulis and Leventis (2016) indicated that for engaging successfully
in the CSR means the companies are operating in manners that can improve the society and the
environment rather than negatively contributing to them. CSR is deemed to be a broad concept
which can take several forms depending on the company along with the industry.
By means of suitable CSR programs, philanthropy along with the volunteer efforts
businesses can benefit the society along with boosting their own brands. CSR initiatives of the
companies are deemed to be important for the community it is also equally valuable for
competitive advantages for the company. Grougiou, Dedoulis and Leventis (2016) added that
CSR activities can support in forging a stronger bond among the employee and company as it
can boost morale and can also facilitate the employees and employers feel highly connected. In
order for an organization to be highly socially responsible, it requires to be highly responsible to
its business along with its shareholders. These researchers also revealed that the companies that
implement effective CSR programs have gown their business operations for establishing itself as
a visible and successful corporation though establishing its responsibility of setting ethical

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standards and behaviors. Grougiou, Dedoulis and Leventis (2016) also added that in the year
2010, the International Organization for Standardization (ISO) released a set of voluntary
standards focused on helping companies to successfully implement corporate social
responsibilities. Such CSR standards were also developed in offering guidance in comparison to
the requirements for the reason that the nature of CSR is highly qualitative for which its
standards could not be certified.
2.3. CSR Theories Employed by Companies and Related Competitive Advantages
The term corporate social responsibility (CSR) basically refers to a self-regulating
business model that helps any organisation or company to be socially accountable to the public,
to its stakeholders and also to the company itself. Therefore, by practicing corporate social
responsibility, organisations and companies can have ideas or the companies can be conscious of
the kind of impact they are having on all aspects of society including economic, social and
environmental (Lins, Servaes and Tamayo 2017). To practice CSR means that, in the very
normal course of business, an organisation is working in ways that enhance society, culture and
the environment, instead of contributing negatively to them.
The term corporate social responsibility (CSR) has been developed during the last few
decades and there is a continuous discussion or debate on whether firms should be concerned
about activities or the firms should focus on its business in the area of creating profit or going
beyond the economic aspects of the company (Lins, Servaes and Tamayo 2017). Even though
there are a lot of initiatives for an increased role of a caring business, several organisations seem
to get lost in their focus on Corporate Social Responsibility. By having a large CSR focus, a lot
of companies and firms combine the need for creating profit along with the need for social
responsible behaviour.

12CSR INITIATIVES OF TOBACCO COMPANIES
Lins, Servaes and Tamayo (2017) stated that corporate social responsibility is looked or
explained using the five dimensions that are the environmental dimension, social dimension,
economic dimension, stakeholder’s dimension and the voluntariness. The five dimensions refer
to the natural environment, the relationship between society and business, socio-economic
aspects of the business, stakeholders of the business and the actions that are not authorized by the
law respectively.
Lins, Servaes and Tamayo (2017) revealed that the model of CSR put forward for
consideration that social responsibility can be divided into four parts that is economic, legal,
ethical and discretionary responsibilities. The four categories are not mutually absolute which
means that a company or firm can make a point of economic and ethical responsibilities at the
same time, as well as including the legal and discretionary strands.
Legal responsibilities
 Legal responsibilities can be explained as the laws and regulations that the
organisations or firms should obey and follow, and still fulfil its economic target.
 International companies or firms should respect the laws of local governments
and regulations provided by the federal state (Lins, Servaes and Tamayo 2017).
Ethical responsibilities
 Ethical responsibilities of the firm represent activities and behaviours that are not
organized or systemized into laws or regulations, but are still expected by the
society.
 It is described that ethical responsibilities expresses those standards, rules, norms
or expectations that reflect a concern for what associates, consumers, colleagues,

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employees, shareholders, partners and the community regard as equitable or in
keeping with the respect, esteem or protection of stakeholders’ moral rights (Lins,
Servaes and Tamayo 2017).
Discretionary responsibilities
 The discretionary responsibilities are described as the activities left to perception,
judgement and choice of the individual.
 The activities that are volunteered by the manager or the firm and it can be said
that society expects the firm to perform discretionary activities even though it is
not required by the laws and regulations or expected in an ethical sense (Lins,
Servaes and Tamayo 2017).
Figure 1: The Pyramid of Corporate Social Responsibility
(Source: Grayson 2017)
Stakeholder Theory

14CSR INITIATIVES OF TOBACCO COMPANIES
Lock and Seele (2016) revealed that stakeholder theory is a theory of management that
concerns itself with matters related to morals and ethics in running an organisation. The
Stakeholder theory is the mirror image of corporate social responsibility (CSR). Instead of
starting with a business and looking out into the world it is important to observe the ethical
responsibilities and obligations that exist.
Competitive advantages
The Corporate social responsibility (CSR) activities in an organisation or firm can lead to
innovations, opportunity, variations, metamorphosis and competitive advantage, and the firm or
organisation will gain enough or sufficient advantage when using its resources on social
activities. It can further be said that an organisation need to pressure one social benefit against
another and at the same time keep an eye at the price associated with the pursuit.
Lock and Seele (2016) stated that in order for the firm to gain competitive advantage
over the rivals a frame work is needed. The framework consists of general and collective social
issues which refer to social issues that are important for the society and holds less importance for
the firms and companies. Pursuits or activities in the value chain will in many cases have a direct
influence or effect on society, and being able to improve its activities based on social issues may
lead to competitive advantage. Social aspects of competitive state of affairs are factors in the
external environment that will have a direct impact on the company’s competitive factors.
The division of the four social dimensions of competitive context or competitive aspects
are factor conditions, demand conditions, context for strategy and rivalry, and related and
supporting industries. So by using and analysing theses four factors or social dimensions a firm

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can get to know how to use its corporate social responsibility activities to gain competitive
advantage over the rivals (Lock and Seele 2016).
Figure 2: The Four Elements of Competitive Context
(Source: Flammer 2015)
 The factor conditions can be described as the quantitative and qualitative inputs
that will lead to high levels of productivity. Inputs or resources can be in the form
of natural resources, capital resources, human resources and technological
resources (Morton and Greenland 2018).
 Demand conditions can be described as the size of local demands and market.
This can again be influenced by product safety and quality and consumer rights.

16CSR INITIATIVES OF TOBACCO COMPANIES
 The third factor in the context of strategy and rivalry are incentives, rules and
norms exercising control over the competition in the given area (Morton and
Greenland 2018).
 The last factor that is related and supporting firms, organisations and industries
can be seen in terms of suppliers of services, machinery and components, where
the firm or company can influence.
2.4. CSR Initiatives Used in Tobacco Industry
Park and Dodd (2017) revealed that tobacco companies and corporate social
responsibility are something that contradicts each other in several ways. Tobacco companies
claim that they are doing moral pursuits and ethical practices, while their product seems to be
something else and is not beneficial to its consumers except satisfaction. The activities of
tobacco Industry and their efforts for corporate social responsibility contradict between their
business activities and their responsibility towards societies. It has been heavily criticized
globally.
Park and Dodd (2017) explained the relationship between Corporate Social
Responsibility initiatives taken by tobacco companies is controversial and questionable because
the behaviour, operations and products of tobacco companies is not hugely acceptable by our
cultured and civilized society. The products which are sold or marketed by these industries are
chewable, consumable and smoke able depending upon the nature of product to be consumed.
No doubt these products are injurious to health and its consumption causes death in most cases
due to various types of deadly diseases including cancer. Tobacco companies have always been
among the largest spenders on fostering and promotional activities but the fact is that they cannot

17CSR INITIATIVES OF TOBACCO COMPANIES
directly promote any tobacco product on most of the programmes and therefore they have no
choice except depending on indirect advertising sources (Liu, Li and Opara 2018).
Park and Dodd (2017) indicated that the tobacco industry has used corporate social
responsibility (CSR) strategies and other tactics to improve its corporate image with the public,
society, press, and regulators who increasingly have grown to view it as slow and sure process of
death. There are also some uncontrollable and unmanageable problems that corporate social
responsibility efforts can veil but not resolve such as the tobacco industry's products are fatal and
deadly when used as directed, and no amount of corporate social responsibility activity can
restore friendly relations between that fundamental contradictions with a moral corporate
citizenship. The results show that the tobacco industry has made no considerable and significant
changes and in fact has continued with business as usual. Although many of the tobacco
companies' strategy and schemes traditionally had been safe guarding and they attempt for a way
to change to a more objectionable and derogatory strategy (Shaukat, Qiu and Trojanowski 2016).
Harmful effects of Products on the consumer, society and environment
 Diseases like nicotine addiction, Cancers of the mouth, oesophagus, stomach,
peptic ulcer disease and regional ileitis; cirrhosis of the liver, liver, pancreas,
nasopharynx, larynx, trachea, bronchi, lungs, kidney, bladder, prostrate, cataracts,
osteoporosis, optic neuropathy, cervix and brain, emphysema, pneumonia,
childhood asthma, colorectal cancer, leukaemia Atherosclerosis of the
cardiovascular system, including coronary heart disease (with ischemia and
infarction), cardiomyopathy, aortic and other aneurysms, cerebrovascular
haemorrhages and blockages, Renal failure and peripheral vascular disease,

18CSR INITIATIVES OF TOBACCO COMPANIES
Chronic obstructive pulmonary disease, immunological deficiencies and failures
of endocrine and metabolic functions, infertility, fatal and neonatal deaths and
child disabilities, and many more are caused by tobacco usage (Shaukat, Qiu and
Trojanowski 2016).
 Despite being responsible for the deaths of millions of smokers and tobacco users
worldwide every year the tobacco industry continues to seek corporate
‘‘respectability’’.
 Tobacco companies are facing the issue of child labour by which they make profit
from minimum wages and sale their products at low cost.
 Deforestation and use of non-biodegradable materials in tobacco products, for
example cigarette filter, all these causes environmental issues (Shaukat, Qiu and
Trojanowski 2016).
Youth smoking prevention
 The major area where nearly every big or small tobacco industries and companies
invest promotional efforts to improve their corporate image is the development
and exposure of ineffective youth smoking prevention programmes.
 These programmes are created to appear to discourage or prevent young people
from smoking and the effect is often the contrary or contradictory.
 By showing or presenting smoking as an adult activity or thing, these programmes
increase the appeal of cigarettes and tobacco usage for teenagers and adolescents
(Shaukat, Qiu and Trojanowski 2016).

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 Few measures are suggested for this issue that involves proof of age for purchase
at the counter, any identity proof is eventually not that much effective, as these
teenagers and young people easily evade and dodge these types of restrictions.
 So basically these programmes and schemes serve the purpose of creating the
appearance that tobacco companies are proposing and presenting the solutions for
the problems they themselves are responsible for creating. In reality, they
minimize or make light of attention from proven and effective solutions like
including price and tax increases to which young people and teenagers are
particularly quick to respond or delicate (Shaukat, Qiu and Trojanowski 2016).
Tobacco industries and companies intensely and enthusiastically oppose price and
tax increases.
 All tobacco companies should voluntarily participate in Corporate Social
Responsibility. Their participation will be surely beneficial to various
stakeholders of the company.
CSR Activities of Tobacco Companies
 Youth Smoking Prevention Initiatives are started by maximum tobacco industries.
 Community Youth Smoking Prevention Programs are launched.
 Age Verification Cigarette Vending Machines are installed (Shaukat, Qiu and
Trojanowski 2016).
 Smoking manner is improved and education is provided to the public regarding its
harmful effects.
 The other initiative of these industries includes focusing on education and HIV
AIDS, contributing to the community through holistic welfare activities,

20CSR INITIATIVES OF TOBACCO COMPANIES
safeguarding the interest of the farmers and helping women to amplify and
enhance their livelihood opportunities, strive for developing educational
infrastructure in backward regions, Disaster Relief and Rehabilitation centres
(Frynas and Yamahaki 2016).
 Social responsibility of Company has been actively discouraging child labour
involvement in tobacco growing and other processing activities.
 Initiatives in the field of education, health, community centres and educational
scholarships to physically challenged students etc (Frynas and Yamahaki 2016).
Another area or field where several tobacco industries and companies have focused their
CSR activities is education, often in the form of grants, scholarships, professorships, even the
creation of an entire school. As in many respects, tobacco industries are simply not like other
companies. Tobacco products are legal. But they are also deadly. Tobacco is the only consumer
product available that kills one-half of its regular users. Thus, in terms of CSR activities, they
cannot simply figure among the ranks of other consumer goods companies (Frynas and
Yamahaki 2016).
It is the good sign of tobacco companies which follow the framework of FCTC, that
includes restricting tobacco advertising, tobacco promotion and sponsorship on radio, television,
print media and, as appropriate, other media, this shows the good corporate citizenship through
business activity. Along with the FCTC government make effective public policies for tobacco
control such as high taxes, strong graphic warning labels on packets, smoke free workplaces and
public places, aggressive counter-marketing media campaigns.

21CSR INITIATIVES OF TOBACCO COMPANIES
2.5. Existing CSR Initiatives of British American Tobacco and Phillip Morris
Frynas and Yamahaki (2016) confirmed that corporate social responsibility (CSR)
emerged from a realisation among continental, inter-continental, national, international or
transnational corporations of the need to account for and rectify or compensate for their adverse
impact on society and specifically on labour practices, on human rights and the environment.
Two transnational tobacco companies those have recently adopted or initiated corporate social
responsibility (CSR) are Philip Morris and British American Tobacco.
 Philip Morris is the world’s largest tobacco company and they started the New Year with
a new name, Altria that is reportedly inspired by the Latin Altus, “high”. It also identified
that the aspects are critical to building the credibility and engagement with company’s
stakeholders required for the business transformation, particularly the need to substantiate
company’s commitments, demonstrate transparency and consistency in company’s
approach, to maintain the highest standards in company’s policies, practices and actions.
Frynas and Yamahaki (2016) added that this also includes ensuring that the company
continue to market its products in some responsible ways like selling its products only to
adult consumers and being even more transparent in how the company advocate on
policy issues related to their products, including taxation and regulation. Corporate
Governance and Ethics. Promotion of the highest standards of compliance and integrity
across the global operations and value chain. Clear alignment of the public policy
advocacy with the core strategy and commitment to stakeholders. Responsible Marketing
and Youth Smoking Prevention is another useful way, strive to ensure that the company
continue to market their products responsibly and only to adult consumers. Transparency
and Reporting is another field of are to look for like disclosure of the company’s

22CSR INITIATIVES OF TOBACCO COMPANIES
significant sustainability performance risks and opportunities in a clear, comparable and
accessible manner (Frynas and Yamahaki 2016).
British American Tobacco Group is the world’s second largest tobacco group or industry
after the Philip Morris by global market share, with brands sold in more than 180 markets
worldwide. The business of British American Tobacco group was formed in the year 1902, as a
joint set forth between the United Kingdom’s Imperial Tobacco Company and the American
Tobacco Company that was founded by James ‘Buck’ Duke (Frynas and Yamahaki 2016). The
company owns over 300 brands in their dispatch or portfolio, British American Tobacco (BAT)
holds large market positions in each of their areas and regions. British American Tobacco has
leadership in more than 50 markets. Approximately 705 billion cigarettes were sold by the
company in the year 2011 (Liu, Li and Opara 2018).British American Tobacco’s Social Report
in the year 2001 and 2002 was cited as “a serious commitment to embedding the principles of
Corporate Social Responsibility in the British American Tobacco Group.” The report advances
on the explanation that a formal CSR governance structure has been officially fixed or
established and that the company has much to offer in helping to address and solve the problems
that concern the stakeholders of the company, including the supporting soundly-based tobacco
directive and regulation and reducing the severe impact of tobacco consumption on the health of
public.BAT has over 55,000 employees all over the world (Liu, Li and Opara 2018). They
always maintain a multicultural workforce. They always try their best to make almost identical
decisions for every local stakeholder following a common framework of principles, standards,
policies, strategies and delegated authorities. BAT is working appreciably with thousands of
farmers internationally in the purpose of tobacco growing. The company provides agricultural
support to the farmers for quality crop production as well as they maintain the whole procedure

23CSR INITIATIVES OF TOBACCO COMPANIES
in an environmental friendly way. In 2011 BAT ran this cultivation process in 19 countries and
had a notable success. They purchased approximately 440,000 tons of leaf grown by 200,000
farmers (Liu, Li and Opara 2018).
Corporate Social Responsibility activity of these company
Public health programs
 Cessation or terminating tobacco products programs.
 Development of “reduced harm” tobacco products.
 Environmental programs and support for public health programs.
 Communication with public scheme with the help of website development programs.
 Youth smoking prevention programs demonstrating teenagers and youths to prevent the
uses of these tobaccos (Liu, Li and Opara 2018).
 Public information campaigns spreading awareness about the harms of tobacco
consumption.
 School-based health education scheme spreading awareness among the school going
students to prevent them from using tobacco in the future.
 Insertion of messages inside the cigarette packs motivating to quit smoking.
 Reduction of public harms associated with tobacco use.
 Support for ventilation systems and accommodation of smokers and non-smokers.
 Programs related to litter reduction (Liu, Li and Opara 2018).
Social and cultural programs
 Social programs to show corporate support of sporting events giving social message of
living a healthy life and following a healthy lifestyle.

24CSR INITIATIVES OF TOBACCO COMPANIES
 Programs to show corporate support for music, fashion, theatre, museum and other arts
programs.
 Promotion of exclusive parties and events (Liu, Li and Opara 2018).
Benefits of these Tobacco Companies from CSR Efforts
 Tobacco companies have acknowledged a lack of reliability and credibility with the
public, given its history of lies, denials, and deception but these two companies’ shows
promising targets of corporate social responsibility activities.
 Another benefit is avoiding regulations or minimizing the impact of regulatory and
executive measures.
 To be more competitive in defeating the rivals.
 To gain potential protection against judicial actions are also one of the major and
essential benefit (Liu, Li and Opara 2018).
 The CSR activities of these companies played a vital role to increase public credibility or
integrity to be seen as an important partner for society.
 Results in increased legitimacy or lawfulness as a responsible company.
Morton and Greenland (2018) revealed that tobacco companies are also urged to modify their
strategies in order to meet the rules and standards prescribed in the community or by religion
either by not producing cigarettes and the like as their main products or carrying out social
activities such as sponsoring research and development of alternative products to replace
cigarettes and the like or absorbing medical costs for patients who are suffering from the effects
of smoking. The findings also aimed to spread awareness among consumers about the structure
and scenario of Corporate Social Responsibility in the country particularly on motives
underlying Corporate Social Responsibility activities by tobacco companies in order to get its

25CSR INITIATIVES OF TOBACCO COMPANIES
main operations and actions approved and accepted by the community. Among the restrictions
and limitations identified in the study is not taking into portrayal the side view of smokers among
selected litigant (Morton and Greenland 2018).
Therefore, the findings of the report are expected to be refined in the future so that
differences in responses between individual smokers and non-smokers toward CSR activities
undertaken by tobacco companies can be obtained.
2.6. Research Gap
From analyzing the previous research it has been gathered that there exist a research gap
in analyzing the application of CSR framework within the tobacco industry with respect to
assessment, development and implementation along with monitoring that can serve as a large
challenge for the company. Previous research also had limitation in explaining the national along
with the organization centric perspective (Lins, Servaes and Tamayo 2017). Limitations in the
past researches has also been observed regarding explaining CSR strategies implemented by
tobacco companies as a mixture of rational, economic and moral considerations. Considering
such research gap, the current study is focused on including every CSR aspect at the time of
working with CSR suitable for the company in the commitment level of them. Moreover, the
research will also address the identified research gap through elaborating the CSR theories that
were implemented in the selected tobacco companies of UK such as British American Tobacco
and Phillip Morris along with discussing the issues faced by these companies from their existing
CSR initiatives in attaining competitive advantages of positioning themselves as a good
corporate citizen (Lins, Servaes and Tamayo 2017). The research will also carry out comparative
case study analysis in explaining that CSR approaches ads to the solutions to the social issues

26CSR INITIATIVES OF TOBACCO COMPANIES
within society by means of three levels of impact including basic organizational and societal
level.
2.7. Summary
The literature review section provided detailed arguments on several CSR initiatives
implemented by the companies in UK tobacco industry in attaining competitive advantages. The
literature revealed that the term corporate social responsibility (CSR) has been developed during
the last few decades and there is a continuous discussion or debate on whether firms should be
concerned about activities or the firms should focus on its business in the area of creating profit
or going beyond the economic aspects of the company. Previous researches also revealed the
relationship between Corporate Social Responsibility initiatives taken by tobacco companies is
controversial and questionable because the behaviour, operations and products of tobacco
companies is not hugely acceptable by our cultured and civilized society. Tobacco companies
have always been among the largest spenders on fostering and promotional activities but the fact
is that they cannot directly promote any tobacco product on most of the programmes and
therefore they have no choice except depending on indirect advertising sources.
Chapter 3: Research Methodology
3.1. Introduction
The research methodology chapter focused on explaining various approaches, strategies
along with designs that are necessary to be employed within the study for attaining suitable
findings of the study. In addition, the investigation focused on recognizing the suitable research
approach in attaining suitable research findings (Kumar 2019). Conversely, such identifications
have supported the researcher in recognizing a specific path that has further helped in ensuring

27CSR INITIATIVES OF TOBACCO COMPANIES
the authenticity of the research findings. Selected research methodology can also support in
attaining suitable opportunities that can enhance authenticity of findings on CSR initiatives
implemented by tobacco companies of UK in an attempt of positioning themselves as a good
corporate citizen.
3.2. Research Design
Research design selection offers the researcher with an increased opportunity of directing
the exploration towards attaining a particular study goal on the research objectives. In carrying
out research on the analysis of the CSR initiatives employed by selected UK based tobacco
companies British American Tobacco and Phillip Morris through exploring the contradictions
considering that this organization as manufacture harmful products, descriptive research design
was selected (Antwi and Hamza 2015). This research design is deemed to be suitable for the
current research as descriptive research design facilitated the researcher to offer the reference
through limiting the targeted findings within which the remaining part of the overall research is
carried out on a predefined study goal (Mackey and Gass 2015). Descriptive research deign has
also been supportive in this study as it supported in explaining along with suitably designing
solutions for the issues research with the study. It has also offered the researcher with better an
increased opportunity to broaden the understanding along with knowledge base of the researcher.
As the current investigation focused on analyzing the CSR initiatives employed by selected UK
based tobacco companies British American Tobacco and Phillip Morris through exploring the
contradictions considering that these organization as manufacturer of harmful products it
required detailed description on the issues faced by these companies while implementing such
initiatives successfully (Silverman 2016). The researcher applied descriptive research design for

28CSR INITIATIVES OF TOBACCO COMPANIES
carrying out the study as it supported in developing a suitable recommendations list in addressing
the identified research problem.
3.3. Research Approach
Selecting the most suitable research approach is deemed important in carrying out the
current research on CSR initiatives employed by selected UK based tobacco companies British
American Tobacco and Phillip Morris through exploring the contradictions considering that
these organizations manufacture harmful products. Focused on same, the current study
considered implementing inductive research approach as it has supported the researcher in
recognizing each step involved within the study in carrying out the desired outcomes related with
the study (Taylor, Bogdan and DeVault 2015). Employing inductive research approach
supported the researcher in scrutinizing the existing models and theories associated with CSR
that has been applicable within the study through seeking support from the gathered data.
Inductive research approach is considered suitable for the current study as it involves developing
a set of observations from the existing secondary data and them developing a general set of
propositions regarding such experiences. Moreover, indicative research approach is basically
associated with the qualitative research and through following this research approach the
qualitative data analysis carried out facilitated the researcher in examining the existing theories
and addressing the developed study questions (Flick 2015). Moreover, the researcher considered
application of inductive research approach to be suitable in this exploration as it supports
conducting successful qualitative data analysis in order to attain a deeper understanding on the
research subject.

29CSR INITIATIVES OF TOBACCO COMPANIES
3.4. Research Philosophy
Choosing the most reliable research philosophy is deemed vital within a research as it can
facilitate in enabling the researcher to recognize the importance of the study by means of
employing suitable research paradigm. In carrying out research on analyzing CSR initiatives
employed by selected UK based tobacco companies British American Tobacco and Phillip
Morris through exploring the contradictions considering that these organizations manufacture
harmful products, the most suitable research philosophy is interpretive. This is for the reason that
this philosophy is focused on understanding the experiences along with recognition of the
business activities impact on the human beings (Quinlan et al. 2019). In this exploration the
researcher has also made better attempts in evaluating the issues faced by the selected UK based
tobacco companies in implementing their CSR initiatives for ensuring better competitive
advantages through positioning themselves as better corporate citizens. Considering such
research objectives, the researcher has made increased attempts in associating the theories along
with models explained within the literature review section related with CSR with the current
scenario faced by British American Tobacco and Phillip Morris within the UK tobacco industry
(Pruzan 2016).
3.5. Data Collection Methods
Data within a research is considered to be the most vital need in ensuring the success of
the exploration, in which gathering suitable data for the study is relied on the research subject
and the targeted findings to be attained (Wiek and Lang 2016). Considering the fact that
investigation on the CSR initiatives employed by selected UK based tobacco companies British
American Tobacco and Phillip Morris through exploring the contradictions considering that
these organizations manufacture harmful products has considered conducting qualitative data

30CSR INITIATIVES OF TOBACCO COMPANIES
analysis, secondary data has been employed in this exploration. Relevant and authentic
secondary data has been gathered from the secondary sources such as books, peer reviewed
journals, websites containing updated information, and corporate sustainability reports of the
selected tobacco companies along with government publications on the CSR initiatives
implemented by the UK based tobacco companies over years (Walliman 2017). Selecting such
secondary sources has facilitated the researcher in evaluating the current trend on the identified
research problem. Secondary data has been preferred over the primary data in this study as they
were readily available from both the online along with offline sources. Qualitative data collection
method has been used in which secondary data has been collected from authentic sources.
Moreover, credibility or internal validity of such collected data has been sued through using the
strategy of triangulation as this strategy is focused to make use of several data sources, methods
and theories to a great extent in offering collaborative evidences.
3.6. Research Analysis Method
In carrying out successful investigation on the CSR initiatives employed by selected UK
based tobacco companies British American Tobacco and Phillip Morris through exploring the
contradictions considering that these organizations manufacture harmful products, the researcher
considered selecting case study based data analysis method. In employing this data analysis
method, the researcher focused on conducting qualitative analysis on the research subject
through comparing and analyzing the CSR initiatives of British American Tobacco and Phillip
Morris in successfully managing their business contradictions as they are focused on
manufacturing harmful profits for their consumers (McCusker and Gunaydin 2015). Moreover,
case study data analysis method is deemed to be highly suitable for this research as this has
successfully focused on examining, categorizing, tabulating, testing the qualitative evidences in

31CSR INITIATIVES OF TOBACCO COMPANIES
the form of secondary data for addressing the initial research propositions. Case study data
analysis has also facilitated the researcher in logically linking the gathered secondary data to a
series of propositions and then interpreting relevant information. Case study analysis regarding
the effectiveness of CSR initiatives implemented by selected UK based tobacco companies
focused on employing a framework of four stages of case study analysis including
comprehending, synthesizing, theorizing and re-contextualizing (Liamputtong 2016). Moreover,
as the research considered conducting qualitative data analysis case study method was employed
with the objective of collecting several evidence sources with reference to the research problem.
3.7. Research Limitations
As the research considered gathering data for analysis from the secondary sources there
exist a limitation in analyzing ensuring about the authenticity and validity of the research. The
genuinely of the secondary data collected serves as a major restraint which generates an obstacle
between the outcomes of the study and attainment of the research analysis successfully (Hickson
2016). It is also deemed that the secondary data collected for study analysis can also be
manipulated to a certain extent that can affect the quality of the research along with the study
findings. Secondary data gathered on the effectiveness of CSR initiatives implemented by British
American Tobacco and Phillip Morris in UK tobacco industry can also have limitations in case
such data was extracted from sources that might not contain up-to-date contents necessary for
gathering valid findings on the developed research questions. Primary data collection might have
facilitated in gathering most suitable responses on the effectiveness of CSR initiatives
implemented by the companies in positioning themselves as a competitive corporate citizen
(Taherdoost 2016).

32CSR INITIATIVES OF TOBACCO COMPANIES
3.8. Summary
Selected research methodology supported in attaining suitable opportunities that can
enhance authenticity of findings on CSR initiatives implemented by tobacco companies of UK in
an attempt of positioning themselves as a good corporate citizen. In employing this data analysis
method, the researcher focused on conducting qualitative analysis on the research subject
through comparing and analyzing the CSR initiatives of British American Tobacco and Phillip
Morris in successfully managing their business contradictions. Moreover, secondary data has
been employed in this exploration. Descriptive research deign and case study data analysis has
also been supportive in this study as it supported in explaining along with suitably designing
solutions for the issues research with the study. It has also offered the researcher with better an
increased opportunity to broaden the understanding along with knowledge base of the researcher.
Case study data analysis has also facilitated the researcher in logically linking the gathered
secondary data to a series of propositions and then interpreting relevant information.
Chapter 4: Results and Discussion
4.1. Case Study Analysis of British American Tobacco CSR Initiatives
4.1.1. CSR Initiatives used by British American Tobacco Company
British American Tobacco Company was founded in the year 1902 that is involved in
operations of manufacturing tobacco based products through which it has positioned itself s a
market leading brand in UK by employing its successful corporate strategy, talented people
along with transforming tobacco ambition C. The successful CSR initiatives that are employed
by this UK based tobacco company are indicated below:

33CSR INITIATIVES OF TOBACCO COMPANIES
 Strategic approach to sustainability: The sustainability agenda of the company is
centered on three major areas as per their increased significance to the business and the
stakeholders that include harm reduction, sustainable agriculture and livelihoods of
farmers along with corporate behavior (Park and Dodd 2017).
 Stakeholder engagement: The CSR initiative of this tobacco company is centered on
engaging with a broad range of stakeholders at regional, local and international levels for
addressing major sustainability concerns. Such engagement exist in the form of
collaborations and formal partnerships that results in expertise and information sharing
on daily business activities.
 Sustainability reporting and performance centre: The CSR initiative of the company
considers publishing yearly sustainability reports and in addition it has also developed
performance centers that includes data regarding the company’s progress against the
goals along with their performance charts (Frynas and Yamahaki 2016).
 Harm reduction CSR initiative: In its CSR initiative of harm reduction, the tobacco
company is focused on committing their business to researching, developing along with
commercializing alternatives of tobacco that are less risky in comparison to regular
cigarettes. Following such initiatives, the company has launched vapor products (e-
cigarettes) and the tobacco heating products. Remaining transparent regarding the
scientific research is also a vital aspect of its CSR initiative (Baker 2015).
 Sustainable agriculture and farmer livelihoods: In following this CSR initiative
successfully the tobacco company has committed itself to work in order to support
development of the standard of living of the framers that supplies the company’s tobacco
leaf. To maintain sustainable sourcing, the company reviews all its tobacco leaf suppliers

34CSR INITIATIVES OF TOBACCO COMPANIES
against the industry-wide standards by launching Sustainable Tobacco Program and
Dedicated Focused Support Program in an attempt of improving livelihoods of farmers
and rural communities (Anita 2018).
 Corporate behavior: Another CSR initiative of the company is to market all its tobacco
products responsively and the company also works with the retailers in an attempt of
preventing youth smoking. The company also focuses on openly involving with the
regulatory concerns along with working with certain communities to prevent tobacco
trafficking. The company also ensures maintaining diversity of its people by committing
to protect health and safety of its employees, contractors along with supporting local
communities within which it operates its business (Peddada and Adam 2019).
 Envitinmental management: This CSR initiative of the company is focused on actively
decreasing its CO2 emissions, waste, water use and energy along with developing a
comprehensive environmental management system relied on the international standards.
 Human rights: This CSR initiative of the tobacco company of UK is committed to
respect basic human rights encompassing dealing with child labor and human rights in
tobacco growing and actively responding to the allegations of human rights (Antwi and
Hamza 2015). The company also takes necessary steps in addressing concerns related
with human trafficking and slavery in its supply chain process and business.
 Governance and ethics: The tobacco Company’s Business Conduct Standards ensure
that it adheres to the corruption along with anti-bribery regulations along with offering
necessary guidance focused on political donations (Baker 2015).

35CSR INITIATIVES OF TOBACCO COMPANIES
4.1.2. CSR Model Used by British American Tobacco Company
British American Tobacco Company employs Carroll’s CSR pyramid model in ensuring
that the tobacco company of UK follows its social responsibility at four levels that includes
economic, legal, ethical and philanthropic level as indicated in the figure below:
Figure 3: Carroll’s CSR Pyramid Model Used by British American Tobacco Company
(Source: Benson 2015)
 Economic Responsibilities: Economic responsibilities also fall under the CSR initiative
of British American Tobacco Company. The UK based tobacco company realizes that
being stimulus to the economy along with being an economic stability pillar within UK

36CSR INITIATIVES OF TOBACCO COMPANIES
he company has successfully set up 44 factories in over 39 nations that employs around
55000 employees from all over the world forming a huge multicultural workforce (Byrd
et al. 2017). As one of the world’s most global businesses, the economic contribution of
the company stretches from the local to an international level. In order to successfully
address the CSR initiatives related with fulfilling the economic responsibilities the
company considers a broad range of employees to attain indirect employment through
their supply chain encompassing contractors, suppliers, retailers and distributors.
 Legal Responsibilities: The CSR initiatives of the British American Tobacco Company
is focused on addressing its legal responsibilities related with increasing its profitability
by the members of its group entering into competition profitably for the market share
amongst the adduct consumers of the tobacco based offerings (Flammer 2015). The legal
responsibilities of the company are focused on following high standards of behavior for
increasing sustainable shareholder values. Certain instances of the UK based tobacco
company’s legal responsibilities includes following the regulations of reduction in the
health impact of the tobacco consumption through having legitimate public health
objective. The company fulfills its responsibilities of preserving rights of its consumers
and claims to inform adults regarding the rights to consume them and freely selecting the
tobacco brands they prefer (Ghiotti and Boldrini, Azionaria Costruzioni Macchine
Automatiche ACMA SpA 2016).
 Ethical Responsibilities: The ethical responsibilities of the UK based tobacco company
is focused on dealing with certain concerning issue regarding its area of operation and
make better attempts in avoiding harm to the general public and community. Goldberg et
al. (2018) revealed in their research that despite all its CSR approaches it is criticized by

37CSR INITIATIVES OF TOBACCO COMPANIES
the community that the tobacco company’s products are lethal when employed as
directed and no amount of public relations or investments in youth smoking prevention
programs could reconcile the significant contradiction with ethical corporate citizenship.
The ethical responsibilities fulfilled by British American Tobacco Company of UK
through claiming that all its local factories a tremendous amount of autonomy along with
responsibility of its operations along with making decisions made with interests and have
aligned all its stakeholders with its framework of business principles, standards along
with strategies (Greenland, Johnson and Seifi 2016).
 Philanthropic Responsibilities: Corporate philanthropy is the major aspect of the
company’s CSR approach in which it is focused on conduct its business activities along
with positioning itself as a corporate citizen in UK tobacco industry, It has also been
gathered that the company follows CSR philanthropic approach through taking decisions
regarding contributing to charities that is further constraints by the public pressure on
those who are involved in taking money from the tobacco company. Considering such
findings, it has also been argued by Grayson and Hodges (2017) that the tobacco
companies must select suitable strategic approach to philanthropic engagement. A
philanthropic approach of the company includes improving their competitive context
where the tobacco company is involved in provoking public resistance with an approach
of minimizing the intrinsic ethical concerns within the tobacco industry.
4.1.3. CSR Concerns and Criticism Faced by British American Tobacco Company
Grougiou, Dedoulis and Leventis (2016) revealed that the tobacco companies of UK
including British American Tobacco Company employs strategies related with corporate social
responsibility in an attempt to mask the contradictory manner in which it operates its business in

38CSR INITIATIVES OF TOBACCO COMPANIES
UK. This tobacco company of UK faced several criticisms from the Department of Justice under
the suit of racketeering, conspiracy along with fraud. Criticisms that were faced by the company
from the Department of Justice are indicated below:
 Falsely denying the adverse health impacts of its manufactured cigarettes along with
addictive properties of such offerings
 The company also faced criticisms regarding manipulation of the nicotine levels in their
cigarettes and then denying that they were involved in such activities (Harizan and
Hamid 2015).
 Falsely marketing and promoting their light cigarettes to be less harmful for people
 The company also faced the criticism of being involved in international marketing of its
tobacco baaed products for engaging underage smokers and considering them as the
replacement smokers.
 Although it was evidenced that the British American Tobacco Company appeared to be a
socially responsible corporation from the year 1982. However, the watershed event that
took place in the UK tobacco industry regarding analysis of corporate social
responsibilities in the year 1998 resulted in the settlement of lawsuit with 46 US attorneys
general along with four other states of UK as it was revealed that the company was
involved in reimbursing the states for medical payments for being the cause of several
smoking related illnesses (Harjoto, Laksmana and Lee 2015). Facing such lawsuit
challenged the company’s desire to appear to be a good corporate citizen that clashed
with the company’s aversion to further regulation along with jeopardizing their legal
position along with their reconcilable conflict.

39CSR INITIATIVES OF TOBACCO COMPANIES
 The British American Tobacco Company faced with the concerns related with their
corporate social responsibility strategies. Such concerns are related with the NGOs claims
that alleged the company to employ CSR initiatives as an attempt of blocking the anti-
smoking initiatives. Moreover, the CSR initiatives implemented by this UK based
tobacco company realize that the products sold by the company are greatly harmful and
still they are encouraging people to purchase them (Hendlin, Elias and Ling 2017). A
contradictory issue faced by the company is that their CSR strategies are focused on
spreading message that their product offerings cause high risks to health through positing
such social responsibility based message on the packets. In the meanwhile, the company
is also involved in the business operations of selling its tobacco products that is
contradictory to its CSR initiative of encouraging people to stay away from tobacco
products. The company has also faced criticism regarding the fact that it has taken
initiative of letting its consumers become aware of the harmful ingredients of its products
but still the consumers of tobacco are purchasing them. Considering same, it is claimed
that the company failed to adopt the CSR concept for their consumers’ welfare (Herrera
2015).
4.2. Case Study Analysis of Phillip Morris CSR Initiatives
4.2.1. CSR Initiatives used by Phillip Morris Company
Phillip Morris is positioned as another international UK based company that has it
business operations in offering tobacco products to its consumers. From analysis the corporate
responsibility report of the company, the CSR initiatives that are employed by Phillip Morris
over the years in ensuring their business to be sustainable and competitive in the UK tobacco
industry are indicated below:

40CSR INITIATIVES OF TOBACCO COMPANIES
 In an attempt of developing tobacco products for their consumers through using less
harmful products the company took the initiative of operating its business jointly with US
Smokeless Tobacco Company and US Food and Drug Administration in dealing with
issues related with its tobacco product offerings (Hopkins 2016).
 As a CSR initiative to improve local community, Phillip Morris had successfully
developed their Youth Smoking Prevention campaign with having major focus on
preventing young people from smoking within UK. N the year 2010, this company also
attained grants in making sure that kit makes possible for the children in UK to restrain
from underage tobacco use and get involved in certain other risky behaviors. It has also
been revealed from the report published by Kang, Germann and Grewal (2016) that from
this CSR campaign of the tobacco company such grants had a positive impact on around
1.4 million children along with 829,000 adult influencers involved in consuming tobacco
products.
 The business performance of the selected UK based Tobacco Company Phillip Morris
was observed to improve as it was involved in implementing its competitive CSR
initiatives of decreasing energy use, greenhouse gas emission along with water use. The
tobacco company’s environmental sustainability initiatives was designed in manner that
it focused on maintaining suitable agriculture of tobacco leaves and to secure work safety
of the tobacco growers (Larsen 2017).
 Several community development programs have also been developed by Phillip Morris
Company such as supporting the urban schools in Richmond or offering donations to the
cultural activities. Such successful CSR initiatives implemented by this UK based
tobacco company positioned it as number 1 on the FORTUNE most admired list within

41CSR INITIATIVES OF TOBACCO COMPANIES
the tobacco industry for corporate responsibility (LeGresley and Lee 2017). Furthermore,
the CSR initiatives of the company are also focused on increasing its stakeholder
engagement CSR activities in future.
 The CSR initiative of Phillip Morris is focused on developing a positive reputation
around the business in the long run through attracting consumers or investors that can
result in generating profit for its shareholders. This stakeholder engagement based CSR
approach of the company is focused on communicating with its major investors, media,
community leader, elected officials, scientists, public health professionals along with
other important members from the local community that are interested in dealing with
tobacco issues (Leipziger 2017). In maintaining corporate responsibility the company is
also focused on monitoring news reports attend conferences and get involved in
surveying public opinion along with employing other means to remain infirmed regarding
the emerging trends along with views of its business.
4.2.2. CSR Model Used by Phillip Morris Company
Carroll’s Pyramid model of CSR has been employed in evaluating the ways in which
Phillip Morris has made attempts in fulfilling its legal, economic, ethical as well as philanthropic
responsibilities. From analyzing this model of this UK based tobacco company it has been
gathered that in competitively generating financial returns the company s focused on obeying its
CSR laws, deals with its ethical responsibilities despite the fact that certain NGOs argue that
these tobacco companies cannot be considered to be ethical organizations, getting actively
involved in the social activities along with being involved in donating contributions t the local
communities (Lins, Servaes and Tamayo 2017). Critical analysis of the CSR initiatives employed

42CSR INITIATIVES OF TOBACCO COMPANIES
by Phillip Morris Company is carried out though explaining its CSR approaches aligned with the
aspects of Carroll’s model indicated below.
Figure 4: Carroll’s CSR Pyramid Model Used by Phillip Morris Company
(Source: McDaniel, Cadman and Malone 2016)
 Economic Responsibilities: Report published by McDaniel, Lown and Malone (2018)
revealed that Phillip Morris is focused on fulfilling its economic responsibility through
positioning itself as the lading tobacco company of UK and holding market share of
53.4%. The tobacco company if UK is deemed to fulfill its economic responsibilities
through attaining increased revenues and maintaining healthy financial situation through
addressing all its philanthropic responsibilities. The economic stability of this tobacco

43CSR INITIATIVES OF TOBACCO COMPANIES
company has revealed that Phillip Morris have the skill set actively take part in
addressing all its philanthropic responsibilities as per the desires of its major
stakeholders. It can also be pointed out that increased revenue margin of the company has
been possible through successful implementation of its CSR policies.
 Legal Responsibilities: McWilliams (2015) claimed that the legal responsibilities
fulfillment in the CSR initiative is focused on dealing with obeying the laws applicable
for conducting business operations in the UK tobacco industry. Certain instances of legal
responsibilities fulfilled by this UK based tobacco company includes launching “The
Family Smoking Prevention and Tobacco Control Act” hat authorizes the UK “Food and
Drug Administration” in successfully regulating the production, distribution along with
promoting tobacco products in safeguarding public health. Phillip Morris entered into the
“Master Settlement Agreement” and “Tobacco Settlement Agreement” because of which
the company followed several restrictions that were imposed y these agreements. The
tobacco company also agreed to pay an annual amount of $ 1.5 Billion for financing an
anti-smoking campaign (Mišura, Cerović and Buterin 2018).
 Ethical and Philanthropic Responsibilities: Saeidi et al. (2015) claimed that the ethical
and philanthropic CSR responsibilities fulfilled by Phillip Morris have been identified in
evaluating success of its social responsibilities. The ethical responsibility of this UK
based tobacco company is focused on dealing with its obligations to operate business in a
fair along with ethical manner. It is deemed important by this model that Phillip Morris
needs to ensure that it is operating its business in a way that it is less harmful to its
stakeholders. In successfully maintaining its ethical responsibilities the company has

44CSR INITIATIVES OF TOBACCO COMPANIES
developed a Code of Conduct focused on developing guidelines for all its employees long
with internal stakeholders of the company to follow.
Saeidi, Saeidi and Saaeidi (2015) stated that the philanthropic responsibility of the
companies deals with their business responsibilities to give back to the local communities
within which it operates it business. In fulfilling its philanthropic responsibility the
company has decided to focus its donations on major areas of UK including education,
arts and culture, environment along with positive youth development. The company has
also spent millions on the charitable giving and is also recoded t donating more than $ 1.3
Billion yearly to the non-profit companies (Schrempf-Stirling, Palazzo and Phillips
2016). However, through supporting the programs focused on decreasing underage
tobacco consumption, Phillip Morris has also acknowledged that there exist a huge
consumer base of young smokers and they are using the company’s tobacco products that
contradict with its CSR initiatives to position itself as a socially responsible citizen.
4.2.3. CSR Concerns and Criticism Faced by Phillip Morris Company
Nearly six million people lose their lives because of using tobacco-related products. For
Phillip Morris, the launch of e-cigarettes has become a new alternative; however, it initiated the
discussions on ethical, legal and practicality issues for the impacted stakeholder groups, medical
community, government regulators and employers. In addition, the organization has developed
an enabling milieu for connecting the new e-cigarette technology with being accountable and
that the merits and drawbacks’ arguments concerning CSR have been scrutinized to a larger
extent. However, the CSR principles and themes have developed further to a degree that there
are a number of causes to reassess corporate sustainability and responsibility (Shaukat, Qiu and
Trojanowski 2016). Nevertheless, the themes and principles associated with CSR have evolved

45CSR INITIATIVES OF TOBACCO COMPANIES
further to such a degree that there are numerous causes to reassess corporate sustainability and
responsibility despite the lack of conclusive concept. Therefore, a more holistic approach might
clarify suitably the issues related to sustainability and responsibility for the innovative attitude of
Phillip Morris towards smoking owing to the different conflicting CSR definitions.
Despite the prevailing legal predicaments and health debate associated with e-cigarettes,
there is a morality issue on the ways through which right and wrong is judged. There are four
ethical theories, which primarily constitute of ethical egoism, ethical relativism, and
utilitarianism and Kantian ethics (Smith et al. 2015).
From the corporate viewpoint, ethical egoism is involved in promoting self-interest by
acting in a selfish way and shrewdly discerning the merits and drawbacks of operational
performances for the benefit of the organization and its shareholders. Moreover, ethical
relativism rejects universal moral rules and objectives that could be formulated in an overall
moral system. Therefore, if the society is going to judge e-cigarettes in the form of another
tobacco product intensively marketed to the young population, it is likely that the society that
would consider the product as immoral (Statista 2019).
In a similar fashion, in utilitarian ethics, moral behavior is ascertained by examining the
consequences of an action and ascertaining if the action is not relevant despite the consequences
arising out of the action. In other words, it could be stated that if a product has more bad effects
than good effects, the product might be deemed immoral. E-cigarettes along with its vapor might
be less harmful compared to the conventional cigarettes and their smoke; however, the action
could still be immoral, since other people or groups might have direct effect owing to the action.

46CSR INITIATIVES OF TOBACCO COMPANIES
Finally, the Kantian approach to corporate ethics does not regard consequences; however,
it relies more on the arrangement of an action to define its morality. For example, the application
of categorical imperative test is a measure for testing the action itself. On one hand, categorical
implies that the ethical principle is the final, factual and outright test. On the other hand,
imperative implies that at certain stage, an individual should make a decree for being moral and
doing the correct thing despite the fact that self-interest might be violated by acting correctly
(Stoian and Gilman 2017). According to Phillip Morris, its long-term goal is to develop a smoke-
free future along with manufacturing less harmful products for the adult smokers. Hence, a
significant challenge for the organization becomes the fair play principle, in which advertising
and marketing of its e-cigarette products need to be carried out in a non-deceptive and non-
misleading manner by not targeting the minor population.
Chapter 5: Conclusion, Recommendations and Future Research
5.1. Conclusion
The aim of the current study was to analyze the effectiveness of the CSR initiatives
implemented by the tobacco companies of UK through analyzing the case study of British
American Tobacco and Phillip Morris. The literature review analysis revealed that that corporate
social responsibility (CSR) has turned out to be a potential path for ensuring legitimacy along
with enhanced public relations for the companies which manufactures mainstream products such
as like the tobacco industry. There exist numerous literatures in the area of CSR another aspect
of CSR is also focused on increasing awareness regarding the social responsibility within the
business community. Moreover, corporate social responsibility is looked or explained using the
five dimensions that are the environmental dimension, social dimension, economic dimension,

47CSR INITIATIVES OF TOBACCO COMPANIES
stakeholder’s dimension and the voluntariness. The five dimensions refer to the natural
environment, the relationship between society and business, socio-economic aspects of the
business, stakeholders of the business and the actions that are not authorized by the law
respectively. Literature review also elaborated that the tobacco industry has used corporate social
responsibility (CSR) strategies and other tactics to improve its corporate image with the public,
society, press, and regulators who increasingly have grown to view it as slow and sure process of
death. There are also some uncontrollable and unmanageable problems that corporate social
responsibility efforts can veil but not resolve such as the tobacco industry's products are fatal and
deadly when used as directed, and no amount of corporate social responsibility activity can
restore friendly relations between that fundamental contradictions with a moral corporate
citizenship. The results show that the tobacco industry has made no considerable and significant
changes and in fact has continued with business as usual. Although many of the tobacco
companies' strategy and schemes traditionally had been safe guarding and they attempt for a way
to change to a more objectionable and derogatory strategy.
Selected research methodology supported in attaining suitable opportunities that can
enhance authenticity of findings on CSR initiatives implemented by tobacco companies of UK in
an attempt of positioning themselves as a good corporate citizen.
In employing this data analysis method, the researcher focused on conducting qualitative
analysis on the research subject through comparing and analyzing the CSR initiatives of British
American Tobacco and Phillip Morris in successfully managing their business contradictions.
Moreover, secondary data has been employed in this exploration. Descriptive research deign and
case study data analysis has also been supportive in this study as it supported in explaining along
with suitably designing solutions for the issues research with the study. It has also offered the

48CSR INITIATIVES OF TOBACCO COMPANIES
researcher with better an increased opportunity to broaden the understanding along with
knowledge base of the researcher. Case study data analysis has also facilitated the researcher in
logically linking the gathered secondary data to a series of propositions and then interpreting
relevant information. Case study analysis of selected UK based tobacco companies like British
American Tobacco Company and Phillip Morris revealed CSR Model used by these companies
employ Carroll’s CSR pyramid model in ensuring that the tobacco company of UK follows its
social responsibility at four levels that includes economic, legal, ethical and philanthropic level.
The ethical responsibilities of the UK based tobacco company is focused on dealing with certain
concerning issue regarding its area of operation and make better attempts in avoiding harm to the
general public and community.
The research findings revealed that The British American Tobacco Company faced with
the concerns related with their corporate social responsibility strategies. Such concerns are
related with the NGOs claims that alleged the company to employ CSR initiatives as an attempt
of blocking the anti-smoking initiatives. Moreover, the CSR initiatives implemented by this UK
based tobacco company realize that the products sold by the company are greatly harmful and
still they are encouraging people to purchase them. A contradictory issue faced by the company
is that their CSR strategies are focused on spreading message that their product offerings cause
high risks to health through positing such social responsibility based message on the packets. On
the other hand, case study analysis findings on Phillip Morris revealed that the themes and
principles associated with CSR have evolved further to such a degree that there are numerous
causes to reassess corporate sustainability and responsibility despite the lack of conclusive
concept. Therefore, a more holistic approach might clarify suitably the issues related to

49CSR INITIATIVES OF TOBACCO COMPANIES
sustainability and responsibility for the innovative attitude of Phillip Morris towards smoking
owing to the different conflicting CSR definitions.
The case study analysis also revealed that Carroll’s Pyramid model of CSR has been
employed in evaluating the ways in which Phillip Morris has made attempts in fulfilling its legal,
economic, ethical as well as philanthropic responsibilities. From analyzing this model of this UK
based tobacco company it has been gathered that in competitively generating financial returns
the company s focused on obeying its CSR laws, deals with its ethical responsibilities despite the
fact that certain NGOs argue that these tobacco companies cannot be considered to be ethical
organizations, getting actively involved in the social activities along with being involved in
donating contributions to the local communities. Based on such findings the CSR strategy of
British American Tobacco and Phillip Morris is recommended to focus on activities related with
sustainable agriculture and rural communities’ development and implementation of the
empowerment theme. The sustainable agriculture and rural communities’ development theme
must cover contributions the social, economic along with environmental sustainability of
agriculture, livelihoods of farmers and broader environmental concerns. Such CSR initiatives of
these companies must consider development of agricultural supply chain programs that will be
focused on delivering against sustainable agricultural practices. This will also focus on following
a commercial approach in ensuring that these tobacco companies of UK follows a commercial
approach in ensuring that they have efficient, responsive, predictive as well as secure agricultural
supply chain in an attempt of entertaining integrity and product quality.
5.2. Recommendations
Based on the findings of the case study data analysis on selected UK based tobacco
companies such as of British American Tobacco and Phillip Morris, certain effective

50CSR INITIATIVES OF TOBACCO COMPANIES
recommendations are provided to these companies in improving their CSR initiatives and
ensuring competitive advantages through positioning themselves as good corporate citizens.
Such recommendations are indicated below:
 The selected tobacco companies of UK including British American Tobacco and Phillip
Morris are recommended to increase their investment within the heath sector as an
effective CSR approach considering that the stakeholders of the tobacco companies
expects these companies to invest more in health sector. Considering the issue that these
tobacco companies are operating their business within the market that sells highly risky
products, the companies must increase their CSR investment within the health sector in
an attempt of increasing their goodwill. In ensuring success of this recommended CSR
initiative these tobacco companies can consider offering heath assistance to its growers
and bring their families under regular clinical service.
 The selected UK based tobacco companies British American Tobacco and Phillip Morris
are recommended to increase their investment within all their CSR activities equally. It
has been observed that these UK based tobacco companies are performing a variety of
community services but are attaining minimum visibility from the general public of the
nation In addressing such concern, these companies are recommended to manage their
spending on CSR initiatives and control too much spending on a single CSR initiative
and too less spending on the others. The companies must consider investing in all their
CSR initiatives with offering them equal relevance.
 The CSR strategy of British American Tobacco and Phillip Morris is recommended to
focus on activities related with sustainable agriculture and rural communities’
development and implementation of the empowerment theme. The sustainable agriculture

51CSR INITIATIVES OF TOBACCO COMPANIES
and rural communities’ development theme must cover contributions the social,
economic along with environmental sustainability of agriculture, livelihoods of farmers
and broader environmental concerns. Such CSR initiatives of these companies must
consider development of agricultural supply chain programs that will be focused on
delivering against sustainable agricultural practices. This will also focus on following a
commercial approach in ensuring that these tobacco companies of UK follows a
commercial approach in ensuring that they have efficient, responsive, predictive as well
as secure agricultural supply chain in an attempt of entertaining integrity and product
quality.
 The CSR based advertising campaigns of British American Tobacco and Phillip Morris
must be focused on communicating openly and honestly with all its stakeholders. In order
to position their image as a responsible tobacco company, these UK based tobacco
companies must focus on maintaining honest communications regarding the health risks
associated with the company’s offerings along with the addictive quality of such
offerings. These companies must also consider sharing their own scientific research on
the health concerns with the regulators, healthcare professionals along with the common
public on a regular basis. In an attempt of positioning themselves as a responsible
tobacco companies they must also consider preparing themselves to listen to their critics
along with taking legitimate actions on the significant criticism.
 In ensuring that the products offered by British American Tobacco and Phillip Morris are
offered ethically and positioning themselves as responsible citizens in UK tobacco
industry they must be open and honest regarding their public policy positions. These
companies must also ensure that they would not act privately in any manner that is in

52CSR INITIATIVES OF TOBACCO COMPANIES
contradiction to the stated positions. In attaining goodwill being tobacco companies
within UK, these companies must also consider acknowledging the societal expenses of
smoking. Being responsible tobacco companies they must not oppose the efforts to
recover such societal expenses encompassing healthcare costs through taxation of its
offerings. Moreover, British American Tobacco and Phillip Morris can improve its CSR
initiatives further in attaining competitive advantages within the UK tobacco industry
through directing their marketing efforts towards promoting responsible smoking. They
must develop promotional campaigns that can discourage its consumers from using their
products irresponsibly in the form of smoking within public places and expositing their
children to such products.
5.3. Future Research
Along with having several useful implications of the current research, certain study
limitations has also been observed regarding ensuring the validity and authenticity of the study
findings because data was extracted from sources that might not contain up-to-date contents
necessary for gathering valid findings on the developed research questions. Considering such
research gap, future research on the topic will consider conducting quantitative data analysis
through primary data collection process that can facilitate in attaining in-depth examinations on
effectiveness of the CSR initiatives, practices and theories implemented by the tobacco
companies in UK. Moreover, future research will also consider broadening the sample
population through including analysis of CSR initiatives of minimum 20 companies in UK in
revealing exploratory relationships been the CSR initiatives implemented by these companies
and attaining competitive advantages within the tobacco industry.

53CSR INITIATIVES OF TOBACCO COMPANIES
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