文章基本信息

标题：Disclosure of non-financial information on strategy in South African annual reports
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作者：Nirupa Padia
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2012
卷号：6
期号：46
页码：11472-11479
DOI：10.5897/AJBM12.918
语种：English
出版社：Academic Journals
摘要：This study examined the extent to which South African companies disclosed non-financial information in their annual reports in 2005 and 2008. To this end, a sample of one hundred Johannesburg Securities Exchange (JSE) listed companies was selected in 2005 from the Financial Mail list of the top two hundred companies listed on the basis of their turnover in Financial Mail (2005). The same sample was used in 2008, but in the interim had decreased to eighty-eight (owing to mergers and acquisitions). The aim of the study was to evaluate the correlation between the amount of non-financial information disclosed in the annual reports of the selected companies for 2005 and for 2008. The study also focused on assessing the impact of non-financial information on the Financial Mail ranking for the same sample in 2008 in relation to the amount of non-financial information disclosed. The investigation was carried out by scoring the amount of non-financial information disclosed using the ten disclosure criteria used in a Dutch study of Santema and Van De Ritj (2001) and two additional criteria included specifically for the South African context: black economic empowerment (BEE); and human immunodeficiency virus (HIV) or acquired immunodeficiency syndrome (AIDS) in Padia and Yasseen (2011).
关键词：Annual reports; strategy; South Africa; disclosure of non-financial information