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ID: 098338

HIV/AIDS information by African companies: an empirical analysis / Barako, Dulacha G; Taplin, Ross H; Brown, Alistair M

Barako, Dulacha G	Journal Article
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Publication

2010.

Summary/Abstract

This article investigates the extent of Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome Disclosures (HIV/AIDSD) in online annual reports by 200 listed companies from 10 African countries for the year ending 2006. Descriptive statistics reveal a very low level of overall HIV/AIDSD practices with a mean of 6 per cent disclosure, with half (100 out of 200) of the African companies making no disclosures at all. Logistic regression analysis reveals that company size and country are highly significant predictors of any disclosure of HIV/AIDS in annual reports. Profitability is also statistically significantly associated with the extent of disclosure.

Key Words

Africa ; HIV/AIDS ; African Companies ; Disclosures

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ID: 115711

Natural environment disclosures in the annual reports of Chines / Yuan Qi; Taplin, Ross; Brown, Alistair M

Brown, Alistair M	Journal Article
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Publication

2012.

Summary/Abstract

This paper analyzes the level of natural environment disclosure (NED) in the year ending 2007 annual reports of Chinese-listed companies. Using a simplified NED index that accommodates a developing country setting, the results show a low level of NED. Only 2% of sampled companies make disclosures for all eight basic environmental issues in the NED index. Larger companies and resource companies disclose significantly more NED. Clearly there is scope for Chinese regulators and entities to improve the reporting of natural environmental issues. Strategies are explored to consider how NED might be improved.

Key Words

China ; Shanghai Stock Exchange ; Annual Reports ; Index Natural Environment Disclosure ; Shenzhen Stock Exchange

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