Abstract:
This article proposes a disclosure framework for the reporting of HIV/Aids-related
information in annual reports to address the lack of consistency in current disclosure
practices. A literature review was undertaken to determine business risks and
responses relating to the disease, followed by an empirical investigation into
voluntary disclosure on HIV/Aids by companies listed on the JSE Securities
Exchange. The investigation consisted of a thematic content analysis for the period
1998 to 2004. The results of both the literature review and the empirical investigation
are used to recommend a disclosure framework that companies can use when
reporting on HIV/Aids in their annual reports. The framework recommends the
disclosure of HIV/Aids risks and responses by organisations.
