An analysis of the impact of King II on HIV/AIDS disclosure in annual reports

dc.contributor.authorDu Bruyn, Rudrik
dc.contributor.authorVenter, J.M.P.
dc.contributor.emailrudrik.dubruyn@up.ac.zaen
dc.date.accessioned2008-05-19T12:44:13Z
dc.date.available2008-05-19T12:44:13Z
dc.date.issued2006-04
dc.description.abstractThe content of the 2002 and 2003 annual reports of companies listed on the JSE Securities Exchange was analysed to determine how many disclose HIV/AIDS information. This was done to determine whether there were notable changes in both the number of disclosing entities and the content of disclosure between the two years as a result of the recommendations of the Second King Report on Corporate Governance on HIV/AIDS disclosure. A greater number of companies disclosed HIV/ AIDS information in their annual reports in 2003, but the overall number of disclosing entities remained low. An analysis of the content in HIV/ AIDS disclosure also indicates inconsistencies in disclosure practices that might negate the usefulness of the information to users of annual reports.en
dc.format.extent186685 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationDu Bruyn, R & Venter, JMP 2006, 'An analysis of the impact of King II on HIV/AIDS disclosure in annual reports', Southern African Business Review, vol. 10, no. 1, pp. 1-16. [http://www.unisa.ac.za/sabusinessreview]en
dc.identifier.issn1561-896X
dc.identifier.urihttp://hdl.handle.net/2263/5363
dc.language.isoenen
dc.publisherCollege of Economic and Management Sciences, University of South Africaen
dc.rightsCollege of Economic and Management Sciences, University of South Africaen
dc.subjectHIV/AIDSen
dc.subjectDisclosureen
dc.subjectGlobal reporting initiativeen
dc.subjectSecond King report on corporate governanceen
dc.subject.lcshAIDS (Disease) -- South Africaen
dc.subject.lcshDisclosure of information -- South Africaen
dc.subject.lcshCorporate governance -- South Africaen
dc.titleAn analysis of the impact of King II on HIV/AIDS disclosure in annual reportsen
dc.typeArticleen

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