An initial study of disclosures related to broad-based black economic empowerment in the integrated reports of South African mining companies
dc.contributor.author | Nkhi, Naledi | |
dc.date.accessioned | 2018-10-12T09:35:24Z | |
dc.date.available | 2018-10-12T09:35:24Z | |
dc.date.issued | 2016 | |
dc.description | A research report submitted In partial fulfillment of the degree Master of Commerce in Accounting University of the Witwatersrand School of Accountancy 2016 | en_ZA |
dc.description.abstract | This research takes a snap-shot look at Broad-based Black Economic Empowerment disclosures in the integrated reports of South African mining companies listed on the Johannesburg Stock Exchange. A Broad-based Black Economic Empowerment disclosure checklist, based on relevant literature, was developed by the researcher in order to analyse the basic or inherent features, characteristics or qualities - and the extent of the disclosures in the 2014/2015 integrated reports. The results reveal that listed mining companies include an adequate coverage of Broad-based Black Economic Empowerment-related disclosures in their integrated reports. The sufficient frequency of the disclosures is clouded by a lack of integration between the relevant themes. The reports also noted a considerable amount of repetition of the themes and a scarcity of disclosures linking the risks of mining operations to Broad-based Black Economic Empowerment. | en_ZA |
dc.description.librarian | MT 2018 | en_ZA |
dc.format.extent | Online resource (69 leaves) | |
dc.identifier.citation | Nkhi, Naledi (2016) An initial study of disclosures related to broad based black economic empowerment in the integrated reports of South African mining companies, University of the Witwatersrand, Johannesburg, <http://hdl.handle.net/10539/25774> | |
dc.identifier.uri | https://hdl.handle.net/10539/25774 | |
dc.language.iso | en | en_ZA |
dc.subject.lcsh | Corporation reports | |
dc.subject.lcsh | Corporate governance--South Africa | |
dc.subject.lcsh | Corporation reports--South Africa | |
dc.title | An initial study of disclosures related to broad-based black economic empowerment in the integrated reports of South African mining companies | en_ZA |
dc.type | Thesis | en_ZA |