An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange

dc.contributor.advisorMinter, Tessa
dc.contributor.authorMjali, Chuma
dc.date.accessioned2020-01-23T12:47:42Z
dc.date.available2020-01-23T12:47:42Z
dc.date.issued2019
dc.date.updated2020-01-22T11:07:30Z
dc.description.abstractThe main purpose of this study is to examine the current extent of transformation disclosure in the integrated reports/annual reports of the top 50 listed South African companies on the Johannesburg Securities Exchange (JSE) for the 2018 year. A longitudinal assessment to discern the developments in transformation disclosure trends over a 5-year period (2014 -2018) was also undertaken. Transformation for purposes of this study refers to transformation of the workplace “to be truly non-racial and non-sexist within companies”. Transformation is very topical in South Africa bearing in mind the historical injustices of the past and thus the need for redress. Disclosure relating to transformation is argued to be a pivotal contributing instrument that could empower stakeholders towards holding companies accountable. The specified transformation disclosure is required by the Employment Equity Act and is considered to be mandatory. The transformation disclosure reported by companies within their annual reports/integrated reports was thus critically scrutinised by application of a scoring technique relating to a closed list of 15 variables selected. Results showed that disclosure relating to the transformation variables was low overall despite there being a statutory requirement, with the highest scores recorded around the corporate social responsibility variable. The stunted level of transformation disclosure has wider implications for users of these reports and their ability to be afforded the opportunity to facilitate action and thus exercise accountability in relation to these companies.
dc.identifier.apacitationMjali, C. (2019). <i>An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange</i>. (). ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/30793en_ZA
dc.identifier.chicagocitationMjali, Chuma. <i>"An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange."</i> ., ,Faculty of Commerce ,College of Accounting, 2019. http://hdl.handle.net/11427/30793en_ZA
dc.identifier.citationMjali, C. 2019. An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange. . ,Faculty of Commerce ,College of Accounting. http://hdl.handle.net/11427/30793en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Mjali, Chuma AB - The main purpose of this study is to examine the current extent of transformation disclosure in the integrated reports/annual reports of the top 50 listed South African companies on the Johannesburg Securities Exchange (JSE) for the 2018 year. A longitudinal assessment to discern the developments in transformation disclosure trends over a 5-year period (2014 -2018) was also undertaken. Transformation for purposes of this study refers to transformation of the workplace “to be truly non-racial and non-sexist within companies”. Transformation is very topical in South Africa bearing in mind the historical injustices of the past and thus the need for redress. Disclosure relating to transformation is argued to be a pivotal contributing instrument that could empower stakeholders towards holding companies accountable. The specified transformation disclosure is required by the Employment Equity Act and is considered to be mandatory. The transformation disclosure reported by companies within their annual reports/integrated reports was thus critically scrutinised by application of a scoring technique relating to a closed list of 15 variables selected. Results showed that disclosure relating to the transformation variables was low overall despite there being a statutory requirement, with the highest scores recorded around the corporate social responsibility variable. The stunted level of transformation disclosure has wider implications for users of these reports and their ability to be afforded the opportunity to facilitate action and thus exercise accountability in relation to these companies. DA - 2019 DB - OpenUCT DP - University of Cape Town KW - Financial Reporting and Governance LK - https://open.uct.ac.za PY - 2019 T1 - An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange TI - An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange UR - http://hdl.handle.net/11427/30793 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/30793
dc.identifier.vancouvercitationMjali C. An assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange. []. ,Faculty of Commerce ,College of Accounting, 2019 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/30793en_ZA
dc.language.rfc3066eng
dc.publisher.departmentCollege of Accounting
dc.publisher.facultyFaculty of Commerce
dc.subjectFinancial Reporting and Governance
dc.titleAn assessment into the state of transformation disclosure for the top 50 companies listed on the Johannesburg Stock Exchange
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMCom
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