An analysis of the impact of King II on HIV/AIDS disclosure in annual reports

Du Bruyn, Rudrik; Venter, J.M.P.

dc.contributor.author	Du Bruyn, Rudrik
dc.contributor.author	Venter, J.M.P.
dc.date.accessioned	2008-05-19T12:44:13Z
dc.date.available	2008-05-19T12:44:13Z
dc.date.issued	2006-04
dc.description.abstract	The content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable changes in both the number of disclosing entities and the content of disclosure between the two years as a result of the recommendations of the Second King Report on Corporate Governance on HIV/AIDS disclosure. A greater number of companies disclosed HIV/ AIDS information in their annual reports in 2003, but the overall number of disclosing entities remained low. An analysis of the content in HIV/ AIDS disclosure also indicates inconsistencies in disclosure practices that might negate the usefulness of the information to users of annual reports.	en
dc.format.extent	186685 bytes
dc.format.mimetype	application/pdf
dc.identifier.citation	Du Bruyn, R & Venter, JMP 2006, 'An analysis of the impact of King II on HIV/AIDS disclosure in annual reports', Southern African Business Review, vol. 10, no. 1, pp. 1-16. [http://www.unisa.ac.za/sabusinessreview]	en
dc.identifier.issn	1561-896X
dc.identifier.uri	http://hdl.handle.net/2263/5363
dc.language.iso	en	en
dc.publisher	College of Economic and Management Sciences, University of South Africa	en
dc.rights	College of Economic and Management Sciences, University of South Africa	en
dc.subject	HIV/AIDS	en
dc.subject	Disclosure	en
dc.subject	Global reporting initiative	en
dc.subject	Second King report on corporate governance	en
dc.subject.lcsh	AIDS (Disease) -- South Africa	en
dc.subject.lcsh	Disclosure of information -- South Africa	en
dc.subject.lcsh	Corporate governance -- South Africa	en
dc.title	An analysis of the impact of King II on HIV/AIDS disclosure in annual reports	en
dc.type	Article	en