Disclosures of labour practices: perspectives of legitimacy and impression management

Purpose The purpose of this paper is to analyse how an influential supplier electronics manufacturing services (i.e. Foxconn) discloses its labour practices. Design/methodology/approach analysis conducted through the theoretical lens legitimacy and impression management. This particular firm selected as it provides a rich case on practice disclosures in setting where significant malpractice incidents occurred from 2009 2011. sample period covers 12 years firm's (2008–2019) match with publicly available information that used construct expert comparative accounts disclosures. authors corroborate sociological studies responsibility reports major customer Apple). Findings found become more detailed over successive years. Occupational health safety issues are predominantly reported, followed by relating vocational guidance training then employment policy. Regarding management strategies, defensive strategies embedded rarely detected assertive persistently 2008 2019 maintain legitimacy. show persistent use one strategy omission) regain In other words, economic strategy, material omitted discernibly affect Foxconn Originality/value authors’ study contributes limited extant research suppliers' perspective theory results will be great interest researchers, investors, assurers stakeholders.