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You have heard many say, "cash is king" or "cash is the lifeblood of every business. This is true. I cannot imagine a cashless business surviving.

The recent withdrawal of South Africa’s Draft National Artificial Intelligence (AI) Policy by the Minister of Communications and Digital Technologies, Mr Solly Malatsi...

This article begins by giving a simple illustration of the concepts of semi-privatisation and privatisation. It then discusses common law duties and fiduciary duties of directors under the

An organisation that has the strength to analyse where it went wrong, proactively take steps to fix the problem and provide full disclosure is more likely to be sustainable than one that prefers...

There are so many ESG-related publications and developments that it is hard to keep abreast of them all. For this reason, HSF publishes a monthly tracker of ESG-related publications...

Research shows that most organisations capture only a fraction of their environmental footprint, with 75-90% of emissions often sitting within value chains that remain unmeasured. This analysis examines the structural blind spots, data limitations, and governance gaps that cause systematic underestimation of environmental impact, and explores what stronger environmental governance frameworks should look like.

On 31 October 2025, the IoDSA and the King Committee launched the King V Report, comprising the King V Code on Corporate Governance for South Africa, 2025, King V Foundational Concepts, King V Glossary and King V Disclosure Framework (King V).

The First King Report on Corporate Governance ("First Report") was published in 1994 by the Institute of Directors in response to the increasing concern over corporate failures and the perceived need for a formal code of corporate governance.

The Regulation of Trusts Bill, 2026 has been presented as the long-awaited replacement for the Trust Property Control Act 57 of 1988. It may appear to be a legislative update intended to modernise trust administration and reflect developments in the law since the current framework was enacted nearly four decades ago. Its scope extends well beyond modernisation.

In late June 2004, the Department of Trade and Industry ("dti") published a policy framework of the proposed amendments to the Companies Act ("the Act").

Sustainability reporting in South Africa is undergoing significant transformation as global standards converge with local governance frameworks. The introduction of IFRS Sustainability Disclosure Standards, together with the King V Code, presents organisations with an opportunity to strengthen governance, improve decision-making and enhance corporate reporting credibility. As investor expectations evolve and regulatory scrutiny increases, organisations face growing pressure to provide sustainability informa

Directors of companies will have to carefully consider the manner in which they conduct the affairs of companies. Recent case law proves that courts will not hesitate to grant orders of delinquency against directors.

As artificial intelligence becomes embedded in critical business operations, organizations face a crucial distinction between having an AI policy and implementing true AI governance. While policies outline rules for AI use, effective governance establishes the accountability structures, oversight mechanisms, and decision-making frameworks needed to manage AI risks throughout its lifecycle and demonstrate responsibility to regulators, customers, and stakeholders.

In this second of a series of articles on tax and corporate governance we consider the formulation of an effective compliance framework and processes over the company's tax obligations.

In South Africa, it is important for business owners and directors to be aware of the tools available to them should they face financial distress.

Over the last few days, we have been inundated with information. This, of course, fuelled by panic in the absence of vetting sources of information, we have been exposed to a flood of advice and information.

South Africa's Information Regulator has issued a landmark enforcement notice against mining company Sibanye-Stillwater, directing disclosure of Social and Labour Plan compliance reports under the Promotion of Access to Information Act.