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Social responsability accouting in the South African ‘chemicals’ corporate sector

Author

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  • Manuel A.C. Vieira Freitas

    (Department of Accounting, University of the Witwatersrand Johannesburg)

Abstract

A Contabilidade Sócio - Ambiental é um tópico que, na África do Sul - em comparação com alguns outros países - tem sido um pouco marginalizado, tanto pelos contabilistas profissionais, como pelos professores de contabilidade universitários. Neste artigo, no qual se focou atentamente nas companhias do sector 'químico', cotadas na Bolsa de Valores de Joanesburgo, o autor tenta estabelecer, em primeiro lugar, a natureza geral e dimensão da informação de tipo sócio - ambiental, divulgada nos relatórios financeiros anuais (referentes aos anos de 1990 e 1991) de estas companhias. Examina-se ainda a proposta de que as históricas mudanças sócio - políticas ocorridas na África do Sul, têm tido um impacto tangível nos relatórios financeiros das referidas companhias, do qual tem resultado uma divulgação mais substancial de assuntos de índole sócio ambiental.

Suggested Citation

  • Manuel A.C. Vieira Freitas, 1994. "Social responsability accouting in the South African ‘chemicals’ corporate sector," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(3), pages 155-167.
    • Handle: RePEc:pjm:journl:v:i:y:1994:i:3:p:155-167
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