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.
