Du Bruyn, RudrikVenter, J.M.P.2008-05-192008-05-192006-04Du 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]1561-896Xhttp://hdl.handle.net/2263/5363The 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.186685 bytesapplication/pdfenCollege of Economic and Management Sciences, University of South AfricaHIV/AIDSDisclosureGlobal reporting initiativeSecond King report on corporate governanceAIDS (Disease) -- South AfricaDisclosure of information -- South AfricaCorporate governance -- South AfricaArticle