References
- Alnajjar, F. K. (2000). Determinants of social responsibility disclosures of US Fortune 500 firms: An application of content analysis. In B. Jaggi and M. Freedman (Eds.), Advances in environmental accounting & management (Vol. 1, pp. 163–200). Bingley: Emerald. doi: 10.1016/S1479-3598(00)01010-4
- Beattie, V., & Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31, 129–163. http://dx.doi.org/10.1016/j.accfor.2007.02.001
- Bigley, G. A., Felps, W., & Jones, T. M. (2007). Ethical theory and stakeholder-related decisions: The role of stakeholder culture. Academy of Management Review, 32, 137–155. http://dx.doi.org/10.5465/AMR.2007.23463924
- Blacconiere, W., & Patten, D. (1994). Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics, 18, 357–377. http://dx.doi.org/10.1016/0165-4101(94)90026-4
- Boesso, G., & Kumar, K. (2007). Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States. Accounting, Auditing & Accountability Journal, 20, 269–296. http://dx.doi.org/10.1108/09513570710741028
- Botosan, C. A. (1997). Disclosure level and the cost of equity capital. The Accounting Review, 72, 323–349. Retrieved from http://www.jstor.org/stable/248475
- Bozzolan, S., Favotto, F., & Ricceri, F. (2003). Italian annual intellectual capital disclosure. Journal of Intellectual Capital, 4, 543–558. http://dx.doi.org/10.1108/14691930310504554
- Brammer, S., & Pavelin, S. (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance & Accounting, 33, 1168–1188. http://dx.doi.org/10.1111/j.1468-5957.2006.00598.x
- Brown, J. A. (2000). Competing ideologies in the accounting and industrial relations environment. The British Accounting Review, 32, 43–75. http://dx.doi.org/10.1006/bare.1999.0118
- Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information – A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29, 21–41. http://dx.doi.org/10.1080/00014788.1998.9729564
- Cahan, S. F., & Van Staden, C. J. (2009). Black economic empowerment, legitimacy and the value added statement: Evidence from post-apartheid South Africa. Accounting and Finance, 49, 37–58. http://dx.doi.org/10.1111/j.1467-629X.2008.00280.x
- Campbell, D. J., & Abdul Rahman, M. R. (2010). A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008. The British Accounting Review, 42, 56–70. http://dx.doi.org/10.1016/j.bar.2009.11.001
- Campbell, D. J., Craven, B., & Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: A comment on perception and legitimacy. Accounting, Auditing & Accountability Journal, 16, 558–581. http://dx.doi.org/10.1108/09513570310492308
- Clarkson, M. B. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20, 92–117. Retrieved from http://www.jstor.org/stable/258888
- Cooper, S. (2004). Corporate social performance: A stakeholder approach. Aldershot: Ashgate.
- Cowen, S., Ferreri, L., & Parker, L. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12, 111–122. http://dx.doi.org/10.1016/0361-3682(87)90001-8
- Dawkins, C., & Ngunjiri, F. W. (2008). Corporate social responsibility reporting in South Africa: A descriptive and comparative analysis. Journal of Business Communication, 45, 286–307. http://dx.doi.org/10.1177/0021943608317111
- Day, R., & Woodward, T. (2004). Disclosure of information about employees in the directors’ report of UK published financial statements: Substantive or symbolic? Accounting Forum, 28, 43–59. http://dx.doi.org/10.1016/j.accfor.2004.04.003
- Deegan, C. (2007). Financial accounting theory (2nd ed.). North Ryde: McGraw-Hill.
- Deegan, C., Rankin, M., & Voght, P. (2000). Firms’ disclosure reactions to major social incidents: Australian evidence. Accounting Forum, 24, 101–130. http://dx.doi.org/10.1111/1467-6303.00031
- De Villiers, C. J. (2000). Social responsibility disclosures by South Africa industrial holding companies: A research note. South African Journal of Accounting Research, 14(1), 65–73. http://dx.doi.org/10.1080/10291954.2000.11435094
- Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325–345. http://dx.doi.org/10.1016/S0278-4254(03)00037-1
- Financial Mail. (2005). Top 200 empowerment companies. Retrieved from: http://free.financialmail.co.za/projects05/topempowerment/tables/top185.html (viewed/retrieved 22 October 2010; no longer available).
- Financial Mail. (2006). Top 200 empowerment companies. Retrieved from: http://free.financialmail.co.za/projects06/topempowerment/tables/tabtop200.html (viewed/retrieved 22 October 2010; no longer available).
- Financial Mail. (2008). Top 200 empowerment companies. Retrieved from: http://free.financialmail.co.za/projects08/topempowerment/tables/top188.html (viewed/retrieved 22 October 2010; no longer available).
- Financial Mail. (2009). Top 200 empowerment companies. Retrieved from: http://free.financialmail.co.za/projects09/topempowerment/tables/top200tab.html (viewed/retrieved 22 October 2010; no longer available).
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman.
- Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance & Accounting, 28, 327–356. http://dx.doi.org/10.1111/1468-5957.00376
- Gray, R., Kouhy, R., & Lavers, S. (1995a). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8(2), 78–101. http://dx.doi.org/10.1108/09513579510086812
- Gray, R., Kouhy, R., & Lavers, S. (1995b). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47–77. http://dx.doi.org/10.1108/09513579510146996
- Guthrie, J. (1982). Social accounting in Australia: Social responsibility disclosure in the Top 150 listed Australian companies’ 1980 annual reports (Unpublished master's thesis). West Australian Institute of Technology, Perth, Australia.
- Guthrie, J. (1983, July). Corporate social accounting and reporting: An Australian empirical study. Paper presented at the AAANZ Annual Conference, Brisbane, Australia.
- Guthrie, J., & Parker, L. D. (1990). Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting, 3, 159–175.
- Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1, 241–251. http://dx.doi.org/10.1108/14691930010350800
- Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108. http://dx.doi.org/10.1108/09513579610109987
- Healy, M. P., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical literature. Journal of Accounting and Economics, 31, 405–440. http://dx.doi.org/10.1016/S0165-4101(01)00018-0
- Herbst, J. (2005). Mbeki's South Africa. Foreign Affairs, 84(6), 93–105. http://dx.doi.org/10.2307/20031779
- Hussey, R., & Marsh, A. (1983). Disclosure of information and employee reporting. Aldershot: Gower.
- Imbun, B. Y., & Ngangan, K. (2001). The disclosure of information to trade unions in Papua New Guinea. Labour and Management in Development Journal, 2(4), 1–14.
- Jenkins, H., & Yakovleva, N. (2006). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of Cleaner Production, 14, 271–284. http://dx.doi.org/10.1016/j.jclepro.2004.10.004
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360. http://dx.doi.org/10.1016/0304-405X(76)90026-X
- King Code III. (2009). King report on corporate governance for South Africa. Institute of Directors in Southern Africa. Sandton, South Africa.
- KPMG. (2008). KPMG international survey of corporate responsibility reporting 2008. The Netherlands: KPMG Global Sustainability Services.
- Krippendorff, K. (2004). Content analysis: An introduction to its methodology (2nd ed.). Thousand Oaks, CA: Sage.
- Kuasirikun, N., & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, 17, 629–660. http://dx.doi.org/10.1108/09513570410554588
- Lang, M., & Lundholm, R. (2000). Voluntary disclosure during equity offerings: Reducing information asymmetry or hyping the stock? Contemporary Accounting Research, 14, 435–474. http://dx.doi.org/10.2139/ssrn.252653
- Lewis, N. R., Parker, L. D., & Sutcliffe, P. (1984). Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society, 9, 275–289. http://dx.doi.org/10.1016/0361-3682(84)90012-6
- Lindblom, C. K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York, NY, USA.
- Macintosh, J. C. C. (1987). Reporting to employees: Identifying the areas of interest to employees. Accounting and Finance, 27(2), 41–52. http://dx.doi.org/10.1111/j.1467-629X.1987.tb00086.x
- Makino, K. (2008). The changing nature of employment and the reform of labour and social security legislation in post-apartheid South Africa. Chiba: Institute of Developing Economies (IDE-JETRO).
- Matten, D., & Moon, J. (2008). “Implicit" and “Explicit" CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424. http://dx.doi.org/10.5465/AMR.2008.31193458
- Milne, M. J., & Adler, R. W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12, 237–256. http://dx.doi.org/10.1108/09513579910270138
- Mir, M.Z. (2001, July). Disappearance of an allegory: The roles of accounting in the enterprise bargaining process of a university. Paper presented at the APIRA conference, Adelaide, Australia.
- Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Towards a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886. http://dx.doi.org/10.5465/AMR.1997.9711022105
- Murray, A., Sinclair, D., Power, D., & Gray, R. (2006). Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Accounting, Auditing & Accountability Journal, 19, 228–255. http://dx.doi.org/10.1108/09513570610656105
- Nasi, J., Nasi, S., Phillips, N., & Zyglidopoulos, S. (1997). The evolution of corporate social responsiveness – An exploratory study of Finnish and Canadian forestry companies. Business & Society, 38, 296–321. http://dx.doi.org/10.1177/000765039703600305
- Ness, K., & Mirza, A. (1991). Corporate social disclosure: A note on a test of agency theory. The British Accounting Review, 23, 211–217. http://dx.doi.org/10.1016/0890-8389(91)90081-C
- Neuendorf, K.A. (2002). The content analysis guidebook online. Retrieved from: http://academic.csuohio.edu/kneuendorf/content/
- Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy. Accounting, Organizations and Society, 17, 471–475. http://dx.doi.org/10.1016/0361-3682(92)90042-Q
- Patten, D. M. (2002a). Media exposure, public policy pressure, and environmental disclosure: An examination of the impact of Tri data availability. Accounting Forum, 26, 152–171. http://dx.doi.org/10.1111/1467-6303.t01-1-00007
- Patten, D. M. (2002b). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27, 763–764. http://dx.doi.org/10.1016/S0361-3682(02)00028-4
- Popa, A., & Peres, I. (2008). Aspects regarding corporate mandatory and voluntary disclosure. Annals of Faculty of Economics, 3(1), 1407–1411.
- Roberts, R. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17, 595–612. http://dx.doi.org/10.1016/0361-3682(92)90015-K
- Samkin, G. (2012, May). Using artificial neural network software to analyse the sustainability reports of an African defence contractor. Paper presented at Value 2012: Value in Sustainable Business Practices, Drakensberg, South Africa.
- Savage, A. A. (1994). Corporate social disclosure practices in South Africa: A research note. Social and Environmental Accountability Journal, 14(1), 2–4. http://dx.doi.org/10.1080/0969160X.1994.9651484
- Sharma, S., & Nguan, O. (1999). The biotechnology industry and strategies of biodiversity conservation: The influence of managerial interpretations and risk propensity. Business Strategy and the Environment, 8, 46–61. http://dx.doi.org/10.1002/(SICI)1099-0836(199901/02)8:1<46::AID-BSE179>3.0.CO;2-K
- Stainbank, L. (2002). Employers’ and public accountants’ attitudes towards employee reporting in South Africa. South African Journal of Accounting Research, 16, 19–40. http://dx.doi.org/10.1080/10291954.2002.11435100
- Statistics South Africa. (2008). Labour force survey. Pretoria: Statistics South Africa.
- Swift, T. (2001). Trust, reputation and corporate accountability to stakeholders. Business Ethics: A European Review, 10, 16–26. http://dx.doi.org/10.1111/1467-8608.00208
- Ullmann, A. E. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure and economic performance of US firms. The Academy of Management Review, 10, 540–557. Retrieved from http://www.jstor.org/stable/258135
- Weber, R. P. (1990). Basic content analysis (2nd ed.). Newbury Park, CA: Sage.
- West, A. (2006). Theorising South Africa's corporate governance. Journal of Business Ethics, 68, 433–448. http://dx.doi.org/10.1007/s10551-006-9033-5
- Williams, S. M. (2001). Is intellectual capital performance and disclosure practices related? Journal of Intellectual Capital, 2, 192–203. http://dx.doi.org/10.1108/14691930110399932
- Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13, 10–26. http://dx.doi.org/10.1108/09513570010316126