Abstract
This study integrates the theories of organizational legitimacy and image restoration/repair. The need for and challenges to legitimacy establish the reason organizations undertake image repair discourse. The People of Philip Morris campaign is examined as an example of this integration. The image repair strategies Philip Morris uses indicate that it is trying to deflect attention away from tobacco‐related issues by focusing on the corporate character reflected in its philanthropic deeds. The legitimacy defense and image repair campaign would be more effective and ethical if they focused on tobacco issues and corrective actions taken in response to them.