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A proposed reporting framework for HIV/Aids disclosure by listed South African companies

Meditari accountancy research, 2008-04, Vol.16 (1), p.59 [Peer Reviewed Journal]

Copyright Emerald Group Publishing Limited 2008 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222529200800004

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Title:
A proposed reporting framework for HIV/Aids disclosure by listed South African companies
Author: R. du Bruyn
Subjects: Absenteeism ; Accounting procedures ; Acquired immune deficiency syndrome ; AIDS ; Annual reports ; Content analysis ; Disclosure ; Employees ; Expenditures ; HIV ; Human immunodeficiency virus ; Literature reviews ; Payroll costs ; Productivity ; Public health ; Social accounting ; Stock exchanges ; Studies
Is Part Of: Meditari accountancy research, 2008-04, Vol.16 (1), p.59
Description: 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. [PUBLICATION ABSTRACT]
Publisher: Pretoria: Emerald Group Publishing Limited
Language: Afrikaans;English
Identifier: ISSN: 2049-372X
EISSN: 2049-3738
DOI: 10.1108/10222529200800004
Source: ProQuest Central

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A proposed reporting framework for HIV/Aids disclosure by listed South African companies

Copyright Emerald Group Publishing Limited 2008 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222529200800004

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