Artikel
An examination of strategy disclosure in the annual reports of South African listed companies
This study examines the extent of strategy disclosure in the Annual Reports of South Africa's top one hundred companies listed on the Johannesburg Securities Exchange (JSE). Disclosure of strategy is voluntary and not required by law. Investigation into the strategy disclosure was carried out by scoring the amount of disclosure companies reported in their Annual Reports. Variables included items such as mission, goals and objectives. Two additional criteria, Human Immunodefiency Virus (HIV) / Acquired Immune Deficiency Syndrome (AIDS) and Black Economic Empowerment (BEE), were included specifically for the South African context.Results showed that maximum disclosure per criteria was low. Overall the scores of the variables indicate that although South African companies generally do disclose a lot more information on their strategy, only six per cent of companies made maximum disclosure on all twelve criteria. The lowest scores were obtained for HIV/AIDS and BEE. The low disclosure overall has implications for users of annual reports.
- Sprache
-
Englisch
- Erschienen in
-
Journal: South African Journal of Business Management ; ISSN: 2078-5976 ; Volume: 42 ; Year: 2011 ; Issue: 3 ; Pages: 27-36 ; Cape Town: African Online Scientific Information Systems (AOSIS)
- Klassifikation
-
Management
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Padia, N.
Yasseen, Y.
- Ereignis
-
Veröffentlichung
- (wer)
-
African Online Scientific Information Systems (AOSIS)
- (wo)
-
Cape Town
- (wann)
-
2011
- DOI
-
doi:10.4102/sajbm.v42i3.497
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Padia, N.
- Yasseen, Y.
- African Online Scientific Information Systems (AOSIS)
Entstanden
- 2011
Ähnliche Objekte (12)
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The financial performance and corporate governance disclosure: A study in the annual reports of listed companies of Bangladesh
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
A study of the determinants of environmental disclosure quality: evidence from French listed companies
Industrial performance : German listed companies
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The financial performance and corporate governance disclosure: A study in the annual reports of listed companies of Bangladesh
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
A study of the determinants of environmental disclosure quality: evidence from French listed companies
Industrial performance : German listed companies
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The financial performance and corporate governance disclosure: A study in the annual reports of listed companies of Bangladesh
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
A study of the determinants of environmental disclosure quality: evidence from French listed companies