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]