A proposed reporting framework for HIV/Aids disclosure by listed South African companies

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Authors

Du Bruyn, Rudrik

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School of Accounting Sciences, UP

Abstract

This article proposes a disclosure framework for the reporting of HIV/Aids-related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business risks and responses relating to the disease, followed by an empirical investigation into voluntary disclosure on HIV/Aids by companies listed on the JSE Securities Exchange. The investigation consisted of a thematic content analysis for the period 1998 to 2004. The results of both the literature review and the empirical investigation are used to recommend a disclosure framework that companies can use when reporting on HIV/Aids in their annual reports. The framework recommends the disclosure of HIV/Aids risks and responses by organisations.

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Keywords

Annual report, Disclosure, Reporting, Acquired immune deficiency syndrome (AIDS), Human immunodeficiency virus (HIV), HIV/Aids

Sustainable Development Goals

Citation

Du Bruyn, R 2008, 'A proposed reporting framework for HIV/Aids disclosure by listed South African companies', Meditari: Accountancy Research, vol. 16, no. 1, pp. 59-78. [http://www.meditari.org.za]