HI (that companies which are considered to be more "sinful" will be expected to disclose more social information than those which are considered to be less "sinful") is not confirmed. BAT, whose social perception of "sinfulness" is the greatest, has a mean disclosure lower than for Whitbread and for Boots (both of whom are thought to enjoy more social support than BAT). In fact the expected order of tobacco, brewers, retailers is reversed in the findings.