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

R. du Bruyn (Department of Auditing, University of Pretoria)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 April 2008

Abstract

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.

Keywords

Citation

du 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. https://doi.org/10.1108/10222529200800004

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited