Sustainability Reporting in South Africa: What Changed in 2025 and What Still Trips Companies Up

In 2025, South Africa shifted from general guidance to a focus on technical steps and practical readiness. Regulators and exchanges pushed reporting toward a more structured and verifiable space. This shift is positive but has exposed new, practical problems for reporting teams.

Independent Expert Valuations: Assisting with Financial and Regulatory Clarity

Each year, on 08 September, the world observes International Literacy Day as a reminder of the importance of education in fostering inclusion, opportunity and sustainable growth. While literacy is often associated with reading and writing, in today’s world, it also extends to financial and regulatory literacy: the ability to understand, interpret, and act on complex information that affects businesses and individuals alike.
 
This is where independent expert valuations play an important role.

Building Future Leaders: Why Investing in Graduates Pays Off

When graduates enter the workplace, there are often expectations from employers such as performance, adaptability and the ability to quickly add value. However, graduates particularly those from Generation Z (Gen Z), also arrive with their own expectations: support, guidance, inclusivity and opportunities for growth.
 
While some may perceive these expectations as unrealistic or demanding, the reality is that investing in graduates represents one of smartest long-term strategies an organisation can adopt. These young professionals represent the future of leadership and the way they are supported in their early careers can directly shape the leaders they will become tomorrow, and the difference they can make in your organisation or in the broader economy.

Are the Proceeds from the Sale of Assets Taxed as Revenue or is it a Receipt of a Capital Nature?

A fundamental principle in South African tax law is the distinction between amounts which are of a capital nature and those which are of a revenue nature, as this classification directly determines their tax treatment.
 
One might expect such a basic principle to be straightforward. However, this distinction, arguably the most significant in the Act, has proven to be one of the most elusive.[1] The Income Tax Act 58 of 1962 (“the Act”) provides only limited guidance, which applies to very specific scenarios, on when an amount should be regarded as capital in nature. Consequently, the task of defining and interpreting these concepts has been left to the courts. Over several decades, a substantial body of case law has developed, offering various “tests” to assist in making this determination.

From G20 Summit to Your Supermarket: How South Africa's Leadership Can Reshape Global Food Systems

South Africa currently holds the G20 presidency (1 December 2024 – 30 November 2025). A key priority during this tenure is strengthening global food security. The Third Task Force 2 Meeting on Food Security, scheduled for 1–3 September 2025 in Cairo, Egypt, is a focal point in this effort. This article reviews key G20 food security developments and examines how South Africa’s leadership could translate high-level discussions into tangible improvements for food systems, particularly in Africa.

The Use of Human Resource Policies in the Fight Against Unethical Behaviour

In our previous article [Are you doing enough to combat fraud?] we alluded to some instruments at an entity’s disposal in its fight against fraud. In the referred article, we noted:

“A cost-effective control that we found regularly overlooked and, at times, being considered insignificant due to the prevailing belief that focus is to be given to mechanisms and practices that will increase the bottom-line, is the non-adherence to - or even implementation of Human Resource policies.” 

This article will therefore expand on this.