Social responsibility disclosure by South African industrial holding companies : a research note

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Title: Social responsibility disclosure by South African industrial holding companies : a research note
Description: The 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.
Creator: De Villiers, Charl Johannes
Subject: Social responsibility disclosure; Social disclosure; Social reporting; Social accounting; Environmental reporting; Social responsibility of business -- South Africa
Publisher: Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)
Date: 2008-05-22T09:25:57Z; 2008-05-22T09:25:57Z; 2000
Type: Article
Format: 1696905 bytes; application/pdf; application/pdf
Identifier: De Villiers, C 2000, 'Social responsibility disclosure by South African industrial holding companies: a research note', SA Journal of Accounting Research, vol. 14, no. 1, pp. 65-73. [www.sajar.co.za]; 1010-8270; http://hdl.handle.net/2263/5440
Language: en
Rights: Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA)

Item sets: Accounting