Finance & Equity

The final version of the revised Mining Charter 2018 were announced by Minister Mantashe, who described the new Charter as one which represents a consensus among industry stakeholders, with compromises having been made on some of the contentious aspects of the version of the Charter published for comment in June 2018.

PwC’s study - From promise to reality - examines the corporate and sustainability reporting of over 700 listed companies across 21 countries and six sectors, to test on the integration of the Sustainable Development Goals into business strategy, planning and reporting.

Ethics is one of the three pervasive skills competency areas to be developed in all entry-level CAs(SA) that SAICA requires in its rigorous qualification process.

Managing the debtor book is critical to ensuring stable cash flows for any municipality, and has great impact on its ability in delivering services to its constituents.

How well do South Africans understand the transformation agenda beyond BEE codes? Awareness can mean the difference between an informed choice, or the risky consequences...

Peter Bakker, the CEO of the World Business Council on Sustainable Development, is quoted as saying ‘Accountants will save the world.’ Superhero is not a status usually associated with the profession. What could he mean?

Over the years it became clear that financial statements on their own did not tell the whole story of a company’s performance. Companies therefore started reporting on their environmental impacts, employee-related issues and corporate social responsibility issues.

According to a report by the McKinsey Global Institute, the drastic increase in the flow of data and connectivity in the third world has...

As State Owned Enterprises (SOEs) continue to struggle under severe financial pressure, perhaps it is time for them to consider business rescue to alleviate continued financial distress and to avoid potential personal liability of directors who continue to run these companies and rely on the inevitable call up of a government guarantee. 

The South African Institute of Chartered Accountants (SAICA) has for the past three years run a survey among small and medium enterprises, both to learn how SAICA members can better serve the sector, and to offer relevant research findings to policymakers in government seeking to stimulate small business development.