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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

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.

In this issue, we review the key tax measures that have taken place in selected African countries from 2022 to date.

As is the case for many African nations, South Africa's economic growth is largely driven by industries such as mining, making it imperative for the government to foster the development of this essential sector.

As SARS intensifies enforcement through data analytics and AI, taxpayers face increasing technical and procedural risks when disputing assessments. Understanding the objection process—from requesting reasons to meeting strict deadlines and providing proper documentation—can determine whether a tax dispute is resolved efficiently or escalates unnecessarily.

The South African Reserve Bank (SARB) has issued directives and Joint Standards that impact IT and Cybersecurity, setting a comprehensive regulatory framework to enhance the security and resilience of financial institutions.

Our research revealed five key trends that resonated with industry leaders around the world.

"Do whatever you think is best, don't be limited by the path others walked before you."

First-time provisional taxpayers often face unexpected underestimation penalties when their income streams become more complex. Understanding when these penalties apply and whether remission is possible can help taxpayers navigate compliance requirements and avoid costly mistakes when estimating taxable income.

Welcome to the Tax Focus Jan/Feb 2024 Edition! To start the year off right, we understand the importance of staying informed and up-to-date on all things tax-related.

Customer loyalty programmes have been around as early as the 1980's, and are widely known to be used as business marketing tools.

Fraud remains one of the most pervasive and value-destroying risks facing South African organisations. Economic pressure, sophisticated fraud schemes...

Trump initially announced a30% tariff on South African imports in April 2025. He then paused implementation for 90 days to allow for bilateral negotiations.

What Tariffs do we impose imports from our biggest trading Partners, how does that compare to Tariffs imposed in turn on our exports?

Each South African entity belonging to MNE group, is required to submit the GloBE information return (GIR) in terms of the GloBE Minimum Tax Administration Act, 2024 (GMTA Act).

A Draft Taxation Laws Amendment Bill (initial batch) was published which proposes an insertion of section 6C "solar energy tax credit" in line with the announcement by the Finance Minister...

In the rapidly evolving realm of technology, cybersecurity stands as a paramount concern for organisations globally.

Nous avons plaisir à vous proposer ce second numéro de la newsletter régionale Afrique Francophone.