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Social and environmental accounting as symbolic and substantive means of legitimation : the case of HIV/AIDS reporting in South Africa

Soobaroyen, Teerooven; Ntim, Collins G. - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 2, pp. 92-109

Persistent link: https://www.econbiz.de/10009761433

Black Economic Empowerment Disclosures by South African Listed Corporations : The Influence of Ownership and Board Characteristics

Ntim, Collins G. - 2012

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...

Persistent link: https://www.econbiz.de/10013102588

Social and Environmental Accounting as Symbolic and Substantive Means of Legitimation : The Case of HIV/AIDS Reporting in South Africa

Soobaroyen, Teerooven - 2014

We develop an interpretive framework which combines Suchman's (1995) work on the dynamics of organisational legitimacy and Ashforth and Gibbs' (1990) concepts of symbolic and substantive management to investigate how and why public corporations rely on symbolic and substantive social...

Persistent link: https://www.econbiz.de/10013065726

Black economic empowerment disclosures by South African listed corporations : the influence of ownership and board characteristics

Ntim, Collins G.; Soobaroyen, Teerooven - In: Journal of business ethics : JOBE 116 (2013) 1, pp. 121-138

Persistent link: https://www.econbiz.de/10010209240

Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics

Ntim, Collins; Soobaroyen, Teerooven - In: Journal of Business Ethics 116 (2013) 1, pp. 121-138

Persistent link: https://www.econbiz.de/10010868003