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Employee‐related disclosures in corporate annual reports and the King II Report recommendations

G. Faure (Department of Financial Management, University of Pretoria)
C.J. de Villiers (Department of Financial Management, University of Pretoria)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 April 2004

246

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.

Keywords

Citation

Faure, G. and de Villiers, C.J. (2004), "Employee‐related disclosures in corporate annual reports and the King II Report recommendations", Meditari Accountancy Research, Vol. 12 No. 1, pp. 61-75. https://doi.org/10.1108/10222529200400004

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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