Casinos & Gaming

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Current language: English
Publicly held casinos and gaming entities operate gambling facilities or platforms, including brick-and-mortar casinos, riverboat casinos, online gambling websites and racetracks. The industry is characterised by intense regulatory oversight, which is the main barrier to entry for new operators. Industry regulation varies significantly worldwide.

Relevant Issues (4 of 26)

Why are some issues greyed out? The SASB Standards vary by industry based on the different sustainability-related risks and opportunities within an industry. The issues in grey were not identified during the standard-setting process as the most likely to be useful to investors, so they are not included in the Standard. Over time, as the ISSB continues to receive market feedback, some issues may be added or removed from the Standard. Each company determines which sustainability-related risks and opportunities are relevant to its business. The Standard is designed for the typical company in an industry, but individual companies may choose to report on different sustainability-related risks and opportunities based on their unique business model.

Disclosure Topics

What is the relationship between General Issue Category and Disclosure Topics? The General Issue Category is an industry-agnostic version of the Disclosure Topics that appear in each SASB Standard. Disclosure topics represent the industry-specific impacts of General Issue Categories. The industry-specific Disclosure Topics ensure each SASB Standard is tailored to the industry, while the General Issue Categories enable comparability across industries. For example, Health & Nutrition is a disclosure topic in the Non-Alcoholic Beverages industry, representing an industry-specific measure of the general issue of Customer Welfare. The issue of Customer Welfare, however, manifests as the Counterfeit Drugs disclosure topic in the Biotechnology & Pharmaceuticals industry.
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for: Casinos & Gaming

Energy Management
  • Energy Management

    With many facilities open 24 hours a day, the Casinos & Gaming industry requires a large amount of energy to operate. Casino facilities often have few windows and therefore rely on their buildings’ mechanical systems for heating, ventilation, air-conditioning (HVAC) and lighting. Fossil fuel-based energy production and consumption contribute to significant environmental impacts, including climate change and pollution, and have the potential to impact casino entities’ results of operations. Entities that rely on electricity consumption for their operations increasingly must manage energy efficiency as well as energy availability, including the risks and opportunities associated with energy sourcing from fossil fuels or from renewable and alternative energy sources.
Customer Welfare
  • Responsible Gaming

    Although the main purpose of gambling is entertainment, the industry faces a negative perception often related to pathological gambling. In addition to pathological gambling, which is a progressive addiction characterised by increasing preoccupation with gambling, customers also may experience problem gambling, a less severe form of pathological gambling. Although casinos do not cause problem gambling, they provide opportunities to gamble and may earn disproportionately greater revenue from pathological and problem gamblers. Responsible gambling entities adopt industry best practices to mitigate negative effects of problem gambling that may result from violations of self-exclusion lists, irresponsible advertising, gambling by minors, or instances in which the entity has otherwise enabled gambling problems. Highly-publicised incidents related to pathological and problem gambling may damage entities’ reputations and result in regulatory curtailment of their licences to operate.
Employee Health & Safety
  • Smoke-free Casinos

    Casino facilities are usually climate-controlled environments with internal air circulation, and they have a relatively high concentration of employees and customers. Although anti-smoking campaigns have helped some regions enact smoking bans for public places, many casinos remain exempt from such bans. Smoke exposes employees and customers to increased risks of heart attacks, cancers, and other illnesses. Studies have shown that casino dealers exposed to second-hand smoke have higher-than-average rates of respiratory illness. Entities that derive a significant portion of their revenue from smoking customers may be negatively affected by smoking bans. Alternatively, by creating smoke-free facilities, casino operators may attract more non-smoking patrons.
Business Ethics
  • Internal Controls on Money Laundering

    By the nature of its business, the Casinos & Gaming industry may be attractive to criminals seeking to launder money or disguise the origin of funds. Risk factors include customer anonymity, accessibility to multiple facilities and the large amount of cash transactions in each facility. Therefore, strict and robust internal controls are necessary for entities to prevent violations of reporting and money laundering regulations. Casino operators that fail to detect and prevent money laundering activities may be subjected to criminal investigations. Violations of anti-money laundering laws and regulations could result in criminal prosecution or substantial regulatory penalties.

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Casinos & Gaming
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