n South African Journal of Economic and Management Sciences - Dissemination of annual report information on the Internet by South African companies

Volume 6, Issue 4
  • ISSN : 1015-8812
  • E-ISSN: 2222-3436



The Internet is a cost-effective and efficient way of distributing information to all stakeholders in a transparent, globalised business environment. The aim of this study was to determine the current state and level of adoption of the Internet as a delivery and communication mechanism for disseminating online/digital annual reports in the largest listed companies in South Africa. The population selected for the survey was the 2001 <I>Financial Mail&lt;/I&gt; top 300 (SA Giants) companies. The research was conducted by analysing the corporate websites of the selected companies, to establish the existence of a corporate website and whether the full annual report was available electronically. The study also investigated the relationship between digital annual reports and company characteristics. The investigation revealed that those companies with websites and digital annual reports are profitable companies.

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