Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange

• Published in: SA journal of accounting research Vol. 30; no. 2; pp. 139 - 171
• Main Author: Loliwe, Thando
• Format: Journal Article
• Language: English
• Published: Routledge 02.07.2016
• Subjects: Annual Reports; Corporate Social Responsibility; CSR; Employee Reporting; Social Disclosures; Stakeholder Theory; Stand-alone Sustainability Reports; Voluntary Employee Disclosures

Using stakeholder theory, this article investigates the level, subject types, location and determinants of voluntary employee disclosures in the annual reports of the wholesale and retail companies in South Africa listed on the Johannesburg Stock Exchange (JSE). It finds that the levels of voluntary...