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

Business & Economics

• Board Characteristics 100%
• Disclosure 85%
• Empowerment 75%
• Ownership 71%
• Africa 49%
• Economics 39%
• Stakeholder Theory 25%
• Block Ownership 24%
• Board Leadership 22%
• Age Diversity 22%
• Affirmative Action 21%
• Leadership Structure 21%
• Annual Reports 20%
• Government Ownership 20%
• Non-executive Directors 20%
• Resource Dependence Theory 19%
• Gender Diversity 18%
• Sustainability Reports 18%
• Board Size 17%
• Institutional Ownership 17%
• Nationality 15%
• Imbalance 14%
• Fixed Effects 14%
• Legitimacy 13%
• Ethnic Groups 13%
• Prediction 12%
• South Africa 12%
• Socioeconomic 12%
• Participation 11%
• Education 9%
• Government 9%
• Alternatives 7%

Arts & Humanities

• Disclosure 85%
• Empowerment 82%
• Ownership 71%
• Economics 39%
• Fixed Effects 22%
• African National Congress 18%
• Affirmative Action 18%
• Government 15%
• Stakeholder Theory 14%
• Nationality 14%
• Sustainability 13%
• Annual Reports 12%
• Legitimacy 12%
• Ethnic Groups 10%
• Prediction 10%
• South Africa 10%
• Participation 8%
• Resources 8%
• Education 7%

Social Sciences

• corporation 66%
• empowerment 63%
• Republic of South Africa 57%
• economics 33%
• Government ownership 21%
• stakeholder theory 19%
• ANC 17%
• annual report 15%
• affirmative action 14%
• nationality 12%
• director 11%
• occupation 10%
• legitimacy 10%
• firm 10%
• ethnicity 9%
• sustainability 9%
• leadership 8%
• participation 6%
• gender 6%
• resources 5%
• education 3%