Du Bruyn, Rudrik2008-07-222008-07-222008Du 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]1022-2529http://hdl.handle.net/2263/6289This 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.133344 bytesapplication/pdfenSchool of Accounting Sciences, UPAnnual reportDisclosureReportingAcquired immune deficiency syndrome (AIDS)Human immunodeficiency virus (HIV)HIV/AidsAIDS (Disease) -- South AfricaDisclosure of information -- South AfricaArticle