dc.contributor.author |
Du Bruyn, Rudrik
|
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dc.date.accessioned |
2008-07-22T12:36:59Z |
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dc.date.available |
2008-07-22T12:36:59Z |
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dc.date.issued |
2008 |
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dc.description.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. |
en |
dc.format.extent |
133344 bytes |
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dc.format.mimetype |
application/pdf |
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dc.identifier.citation |
Du Bruyn, R 2008, 'A proposed reporting framework for HIV/Aids disclosure by listed South African companies', Meditari: Accountancy Research, vol. 16, no. 1, pp. 59-78. [http://www.meditari.org.za] |
en |
dc.identifier.issn |
1022-2529 |
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dc.identifier.uri |
http://hdl.handle.net/2263/6289 |
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dc.language.iso |
en |
en |
dc.publisher |
School of Accounting Sciences, UP |
en |
dc.rights |
School of Accounting Sciences, UP |
en |
dc.subject |
Annual report |
en |
dc.subject |
Disclosure |
en |
dc.subject |
Reporting |
en |
dc.subject |
Acquired immune deficiency syndrome (AIDS) |
en |
dc.subject |
Human immunodeficiency virus (HIV) |
en |
dc.subject |
HIV/Aids |
en |
dc.subject.lcsh |
AIDS (Disease) -- South Africa |
en |
dc.subject.lcsh |
Disclosure of information -- South Africa |
en |
dc.title |
A proposed reporting framework for HIV/Aids disclosure by listed South African companies |
en |
dc.type |
Article |
en |