Social responsibility disclosure by South African industrial holding companies : a research note
22 May 2008The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related matters is disclosed most often, followed by community-related information and environment-related information. Descriptive statements (as opposed to monetary or quantitative non-monetary disclosures) predominate, as does good news (as opposed to bad news or neutral disclosures). Disclosures increased over the years, with a dramatic increase from 1992 to 1997.
| Authors: | De Villiers, Charl Johannes |
| Institution: | University of Pretoria |
| Keywords: | Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting, Social responsibility disclosure, Social disclosure, Social reporting, Social accounting, Environmental reporting |