oa Meditari : Research Journal of the School of Accounting Sciences - Employee-related disclosures in corporate annual reports and the King II Report recommendations

Volume 12, Issue 1
  • ISSN : 1022-2529



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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