Ntim, Collins; Soobaroyen, Teerooven - In: Journal of Business Ethics 116 (2013) 1, pp. 121-138
This study investigates the extent to which South African listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports using a sample of 75 listed corporations from 2003 to 2009. BEE is a form of socio-economic affirmative...