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Volume 12, Issue 1
1 April 2004
Meditari Accountancy Research Cover Image for Volume 12, Issue 1
Review Article| April 01 2004

Employee‐related disclosures in corporate annual reports and the King II Report recommendations Available to Purchase

G. Faure;
G. Faure
Department of Financial Management, University of Pretoria
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C.J. de Villiers
C.J. de Villiers
Department of Financial Management, University of Pretoria
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 2049-3738
Print ISSN: 2049-372X
© Emerald Group Publishing Limited
2004
Meditari Accountancy Research (2004) 12 (1): 61–75.
https://doi.org/10.1108/10222529200400004

The recommendations of the King II Report on corporate governance regarding employee‐related disclosures by listed companies were identified. The annual reports of the Top 100 industrial companies as well as of the mining companies listed on the Johannesburg Securities Exchange were furthermore analysed to establish the percentage of companies that comply with the King II recommendations. It transpired that few of them comply fully with these recommendations.

Keywords:
Employee reporting, Corporate governance
This content is only available via PDF.
© Emerald Group Publishing Limited
2004
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