HIV/AIDS disclosures by oil and gas companies

Barako, Dulacha G.; Brown, Alistair

doi:10.1080/0969160x.2008.9651787

Cited by 4 publications

(7 citation statements)

References 9 publications

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“…The communication of HIV/AIDS related information has interested many stakeholder groups in society. Many entities and people have been urged to find ways to communicate about HIV/AIDS (Mutembei et al, 2002) both at the company level (Barako and Brown, 2008), community level (Jegede, 2009) and cultural level (Alimi and Bagwasi, 2009). Medical research groups, AIDS/business teams and the health organizations are amongst many key health agents that have ensured that the dissemination of information about HIV/AIDS, and ways to tackle the phenomenon, are known to business leaders who can report these issues to stakeholders in capital markets (UNAIDS, 2000;WEF, 2006;WHO, 1990).…”

Section: Introductionmentioning

confidence: 99%

“…Both stakeholders and investors are aware that company management has the capacity to raise awareness of HIV/AIDS, implement business strategies to combat HIV/AIDS, make strong partnerships with communities, governments, multilateral organizations and suppliers in combating HIV/AIDS, and intervene in emerging markets where HIV/AIDS may be prevalent. Barako and Brown (2008) note that companies have the ability to institute the International Labour Organization's (ILO) Code of Practice on HIV/AIDS by caring, supporting and treating employees with HIV/AIDS and looking after dependants of employees with HIV/AIDS. The International Labour Organisation (ILO) is the only specialized UN agency that deals with human and labour rights, and works with employers and workers' organizations to promote equity and social justice.…”

Section: Introductionmentioning

confidence: 99%

“…In the final section, conclusions and implications are discussed. Barako and Brown (2008) examined the HIV/AIDS reporting practices of 29 international oil and gas companies. This study used an HIV/AIDS disclosure index based on International Labour Organization (ILO) HIV/AIDS workplace protocols and found a low level of disclosure (mean of 12.6%), indicating that HIV/AIDS is not regarded as a primary consideration in the information context in the annual reports of large global oil and gas companies.…”

Section: Introductionmentioning

confidence: 99%

“…This study used an HIV/AIDS disclosure index based on International Labour Organization (ILO) HIV/AIDS workplace protocols and found a low level of disclosure (mean of 12.6%), indicating that HIV/AIDS is not regarded as a primary consideration in the information context in the annual reports of large global oil and gas companies. Barako and Brown (2008) used legitimacy theory to focus on the notion of 'social contract' between the business and society (Mathews, 1993). According to this theory, companies need to align their business activities with the value systems and expectations in which they operate in order to legitimize their activities (Deegan, 2000;Gray et al, 1996).…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

HIV/AIDS Information by African Companies: An Empirical Analysis

Barako

Taplin

Brown

2010

Journal of Asian and African Studies

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This article investigates the extent of Human Immunodeficiency Virus/Acquired Immune Deficiency Syndrome Disclosures (HIV/AIDSD) in online annual reports by 200 listed companies from 10 African countries for the year ending 2006. Descriptive statistics reveal a very low level of overall HIV/AIDSD practices with a mean of 6 per cent disclosure, with half (100 out of 200) of the African companies making no disclosures at all. Logistic regression analysis reveals that company size and country are highly significant predictors of any disclosure of HIV/AIDS in annual reports. Profitability is also statistically significantly associated with the extent of disclosure.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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HIV/AIDS Information by African Companies: An Empirical Analysis

Barako

Taplin

Brown

2010

Journal of Asian and African Studies

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“…Therefore, in line with most CSR disclosure studies particularly in developing nations (e.g. Cahaya et al, 2008;Barako and Brown, 2008;Khan et al, 2009;Pahuja, 2009), this paper focuses on annual reports as the source of labour disclosure data.…”

Section: Notesmentioning

confidence: 99%

Coercive media pressures on Indonesian companies' labour communication

Cahaya

Porter

Tower

2016

IJCA

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This study examines links between media pressures and Indonesian Stock Exchange (IDX) listed companies' Labour Practices and Decent Work Disclosures (LPDWD). The results show that there are 95 labour-related articles found in Kompas from 1 July 2006 to 30 June 2007. The level of annual report disclosures in 2007 ranges from just under 1% to 100% of companies communicating labour-related information. Correlation analysis reveals that the link between media exposure and firms' communication is significant and positive. The most apparent effect of media is on employee benefit issues. This finding supports the premise of coercive isomorphism. There are, however, major differences between individual LPDWD media exposure items and company reporting. The media intensively highlights injury rates and contract employment issues whereas Indonesian companies focus their labour disclosures more on training and employee diversity information. This implies that companies in this developing nation window-dress their annual reports to avoid communicating controversial issues especially where they do not perform well. Despite media exposure, it is the government that has greater influence on companies' labour disclosures, pushing companies to continue adopting certain practices and disclose particular issues which contribute to strengthening the Indonesian economy.

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Nursing Accounting Competencies Related to HIV in a Papua New Guinea Context

Brown

2013

Journal of the Association of Nurses in AIDS Care

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Nursing administration is an important part of the campaign to eliminate HIV across Papua New Guinea (PNG). This paper considers the critical importance of developing nursing leadership in effective accounting competencies in relation to HIV projects in PNG. The results of the study's textual analysis of audit reports of the Auditor General of PNG revealed a failure on the part of PNG's main health agencies involved with its national HIV program to provide competent financial reporting. In light of these results, this study shows how improving accounting and other financial competencies among nursing leaders would benefit the implementation of the PNG HIV national strategy. The findings of this study have implications not only for the internal control of HIV nursing competencies but also for nursing leadership related to HIV issues in a developing-country context.

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HIV/AIDS disclosures by oil and gas companies

Cited by 4 publications

References 9 publications

HIV/AIDS Information by African Companies: An Empirical Analysis

HIV/AIDS Information by African Companies: An Empirical Analysis

Coercive media pressures on Indonesian companies' labour communication

Nursing Accounting Competencies Related to HIV in a Papua New Guinea Context

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