An analysis of the impact of King II on HIV/AIDS disclosure in annual reports
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Date
Authors
Du Bruyn, Rudrik
Venter, J.M.P.
Journal Title
Journal ISSN
Volume Title
Publisher
College of Economic and Management Sciences, University of South Africa
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.
Description
Keywords
HIV/AIDS, Disclosure, Global reporting initiative, Second King report on corporate governance
Sustainable Development Goals
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]