oa Meditari : Research Journal of the School of Accounting Sciences - Employee-related disclosures in corporate annual reports and the King II Report recommendations
|Article Title||Employee-related disclosures in corporate annual reports and the King II Report recommendations|
|© Publisher:||University of Pretoria|
|Journal||Meditari : Research Journal of the School of Accounting Sciences|
|Author||G. Faure and C.J. De Villiers|
|Publication Date||Jan 2004|
|Pages||61 - 75|
|Keyword(s)||Corporate governance and Employee reporting|
The recommendations of the King II Report on corporate governance regardingemployee-related disclosures by listed companies were identified.The annual reports of the Top 100 industrial companies as well as of themining companies listed on the Johannesburg Securities Exchange werefurthermore analysed to establish the percentage of companies that complywith the King II recommendations. It transpired that few of them complyfully with these recommendations.
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