A proposed reporting framework for HIV/Aids disclosure by listed South African companies
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Date
Authors
Du Bruyn, Rudrik
Journal Title
Journal ISSN
Volume Title
Publisher
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.
Description
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]