Browsing by Subject "disclosure"

Now showing 1 - 3 of 3
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    An inductive analysis of ESG practices and assumptions of materiality amongst South African asset managers
    (2020) Worthington-Smith, Matthew; Giamporcaro, Stephanie
    South Africa is a country burdened by the overhang of apartheid and recent state capture, and desperately trying to balance economic growth with well-being of all stakeholders. This has opened the door for ESG practices to provide holistic solutions for both society and business. This is made particularly relevant by applying business resources to the most relevant ESG issues facing companies, the focus of this study. To achieve the objective of promoting positive societal outcomes through better corporate engagement with ESG, the study analysed 22 asset managers, 25 companies and 25 earnings call transcripts for the opinions of asset managers, companies and analysts on which issues were material to them across five industries. Alongside this analysis, asset managers were interviewed for their opinion of ESG as it is currently practiced in the South African market, where they saw barriers to its practice and where potential improvements could be made. The study found alignment between asset managers and companies on the majority of material issues, but little alignment with analysts, suggesting a break-down in conversation between investors and companies. In particular, the issue of governance was stressed as the most important issue category by asset managers across all industries, but was given little air-time by both companies and analysts. These findings were consistent with the literature on investor perspectives of ESG, company ESG disclosure and materiality. The author suggests a model for materiality be developed to gauge company response to material ESG issues more consistently and aide engagement. Key words: ESG, sustainability, materiality, decoupling, disclosure
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    Experiences of HIV/AIDS diagnosis, disclosure and stigma in an urban informal settlement in the Cape Peninsula: A qualitative exploration
    (2004) Kahn, Lauren
    This paper explores the personal experiences of five HIV positive individuals situated in an urban, informal settlement in Cape Town, South Africa. In-depth interviews and a focus group were conducted and analysed to facilitate an integrated understanding of how individual and social processes intersect and shape experiences of HIV positive individuals. Specifically, experiences of diagnosis, disclosure and stigma are investigated, and explored as they play out in the context of the family, the peer group, intimate (sexual) relationships, and within the broader community context.
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    'HIV is like a tsotsi. ARVs are your guns': associations between HIV-disclosure and adherence to antiretroviral treatment among adolescents in South Africa
    (International AIDS Society, 2015) Cluver, Lucie D; Hodes, Rebecca J; Toska, Elona; Kidiad, Khameer K; Orkina, Mark F; Sherrf, Lorraine; Meincka, Franziska
    Objectives: WHO guidelines recommend disclosure to HIV-positive children by school age in order to improve antiretroviral therapy (ART) adherence. However, quantitative evidence remains limited for adolescents. This study examines associations between adolescent knowledge of HIV-positive status and ART-adherence in South Africa. Design: A cross-sectional study of the largest known community-traced sample of HIVpositive adolescents. Six hundred and eighty-four ART-initiated adolescents aged 10–19 years (52% female, 79% perinatally infected) were interviewed. Methods: In a low-resource health district, all adolescents who had ever initiated ART in a stratified sample of 39 health facilities were identified and traced to 150 communities [n ¼ 1102, 351 excluded, 27 deceased, 40 (5.5%) refusals]. Quantitative interviews used standardized questionnaires and clinic records. Quantitative analyses used multivariate logistic regressions, and qualitative analyses used grounded theory for 18 months of interviews, focus groups and participant observations with 64 adolescents, caregivers and healthcare workers. Results: About 36% of adolescents reported past-week ART nonadherence, and 70% of adolescents knew their status. Adherence was associated with fewer opportunistic infection symptoms [odds ratio (OR) 0.55; 95% CI 0.40–0.76]. Adolescent knowledge of HIV-positive status was associated with higher adherence, independently of all cofactors (OR 2.18; 95% CI 1.47–3.24). Among perinatally infected adolescents who knew their status (n ¼ 362/540), disclosure prior to age 12 was associated with higher adherence (OR 2.65; 95% CI 1.34–5.22). Qualitative findings suggested that disclosure was undertaken sensitively in clinical and family settings, but that adults lacked awareness about adolescent understandings of HIV status. Conclusion: Early and full disclosure is strongly associated with improved adherence amongst ART-initiated adolescents. Disclosure may be an essential tool in improving adolescent adherence and reducing mortality and onwards transmission.