Social responsibility disclosure by South African industrial holding companies : a research note
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Date
Authors
De Villiers, Charl Johannes
Journal Title
Journal ISSN
Volume Title
Publisher
Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
Abstract
The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was
analysed. Information on employee-related matters is disclosed most often, followed by
community-related information and environment-related information. Descriptive statements (as opposed to monetary or quantitative non-monetary disclosures) predominate, as does good
news (as opposed to bad news or neutral disclosures). Disclosures increased over the years, with a dramatic increase from 1992 to 1997.
Description
Keywords
Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting
Sustainable Development Goals
Citation
De Villiers, C 2000, 'Social responsibility disclosure by South African industrial holding companies: a research note', SA Journal of Accounting Research, vol. 14, no. 1, pp. 65-73. [www.sajar.co.za]