In This Issue

The tax court, in a reportable judgment handed down on 13 January 2025, considered whether raising fees are finance charges which are similar to interest, and therefore, tax-deductible on the same basis as interest.

Public Relations (PR) is more crucial than ever in the age of Generative AI (GenAI) and Large Language Models (LLMs). AI-driven search engines no longer just scan social media or reviews - they prioritise authoritative, editorial content. This shift is redefining online reputation and elevating PR’s role in shaping brand credibility.

Family businesses are economic entities ideally positioned to lead in the stewardship of ethical and sustainable practices. Legacy and wealth protection have long informed family business strategy and decisions, stemming from the unique blend of family and business - the relational approach.

King V draft has arrived - simplified, streamlined and updated - but it will not dethrone King IV. Still, in draft form, the latest iteration of South Africa’s world-leading Code of Good Governance is a milestone in ensuring that the Code remains relevant and aligned with evolving governance practices, both locally and globally.

In today’s increasingly regulated and competitive business environment, organisations rely on specialised professionals to manage operational excellence and compliance. Two critical roles in this regard are the Management Systems Manager (MSM) and the Quality Manager (QM).

Read our exclusive cover story titled King V - the next chapter for good corporate governance by Parmi Natesan, CEO and Ansie Ramalho, Chair of the King Committee, Institute of Directors South Africa (IoDSA), plus a host of other topical management articles written by professionals, consultants and academics.

Could exchange traded funds be South Africa’s next big retirement trend? As people plan for retirement, exchange traded funds (ETFs) can be a smart choice. They are liquid, cost-effective, and an easy way to diversify your investment portfolio.

For personal information to be processed lawfully and in a reasonable manner that does not infringe the privacy of the data subject, too often responsible parties are relying on consent of the data subject, which is only one of the six lawful justifications contemplated in POPIA.

While leaders are expected to steer the corporate ship and make executive decisions in their organisations, employees - by the same token - need to consider some accountability for the roles they fulfil.

Advisory and shadow boards are increasingly being touted as innovative tools to improve diversity, bring fresh perspectives to decision-making and even develop underrepresented talent for future governance roles. While they may seem appealing at face value, these informal structures are, in my opinion, misaligned with South Africa’s governance frameworks.