oa Meditari : Research Journal of the School of Accounting Sciences - A proposed reporting framework for HIV / Aids disclosure by listed South African companies



This article proposes a disclosure framework for the reporting of HIV / Aids-related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business risks and responses relating to the disease, followed by an empirical investigation into voluntary disclosure on HIV / Aids by companies listed on the JSE Securities Exchange. The investigation consisted of a thematic content analysis for the period 1998 to 2004. The results of both the literature review and the empirical investigation are used to recommend a disclosure framework that companies can use when reporting on HIV / Aids in their annual reports. The framework recommends the disclosure of HIV / Aids risks and responses by organisations.


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