Employee-related disclosures in corporate annual reports and the King II Report recommendations
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Date
Authors
Faure, G.
De Villiers, Charl Johannes
Journal Title
Journal ISSN
Volume Title
Publisher
School of Accounting Sciences, UP
Abstract
The recommendations of the King II Report on corporate governance regarding employee-related disclosures by listed companies were identified. The annual reports of the Top 100 industrial companies as well as of the mining companies listed on the Johannesburg Securities Exchange were furthermore analysed to establish the percentage of companies that comply with the King II recommendations. It transpired that few of them comply fully with these recommendations.
Description
Keywords
Employee reporting, Corporate governance
Sustainable Development Goals
Citation
Faure, G & De Villiers, CJ 2004, 'Employee-related disclosures in corporate annual reports and the King II Report recommendations', Meditari : Research Journal of the School of Accounting Sciences, vol. 12, no. 1, pp. 61-75. [http://www.meditari.org.za]