The corporate reporting of a health crisis: The case of HIV/AIDS in South Africa

Soobaroyen, Teerooven and Ntim, Collins G. (2011) The corporate reporting of a health crisis: The case of HIV/AIDS in South Africa , Southampton, GB University of Southampton 36pp.


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This study examines how companies report their involvement and response to a major health crisis, namely HIV/AIDS. In light of the significant impact this epidemic has caused in South Africa over the last two decades, we analyse the corporate disclosure behaviour of a sample of 75 companies listed on the Johannesburg Stock Exchange (JSE). We also study whether a reporting guidance issued by the Global Reporting Initiative (GRI) in 2003 ensured a more consistent and complete reporting of corporate activities aimed at tackling HIV/AIDS in the workplace. Based on a longitudinal analysis of the annual and sustainability reports from 2003 to 2009, we find an increased volume of HIV/AIDS related disclosures post-2003 and a subsequent decline post-2006. We also find a very limited, and sometimes selective, adherence to the disclosure of indicators recommended by the GRI guidance. We conclude that the increase and subsequent decrease in disclosures are primarily motivated by the need to manage stakeholder (employees) and to maintain and gain moral legitimacy.

Item Type: Monograph (Working Paper)
Keywords: hiv, aids, social reporting, social disclosure, south africa

Organisations: Accounting
ePrint ID: 182739
Date :
Date Event
February 2011Submitted
Date Deposited: 28 Apr 2011 10:27
Last Modified: 18 Apr 2017 02:24
Further Information:Google Scholar

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