Employee-related disclosures in corporate annual reports and the King II Report recommendations

Abstract

The recommendations of the King II Report on corporate governance regarding employee-related disclosures by listed companies were identified. The annual reports of the Top 100 industrial companies as well as of the mining companies listed on the Johannesburg Securities Exchange were furthermore analysed to establish the percentage of companies that comply with the King II recommendations. It transpired that few of them comply fully with these recommendations.