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In South Africa, the landscape of leadership is undergoing a profound transformation. Women, who have long been at the forefront of social and economic change, are now increasingly recognised as key drivers of progress and innovation. The rise of Women leaders in South Africa and the rest of the world is not just a matter of equity, but also a crucial component of socio-economic development.   The Emergence of Women Leaders Historically, South African Women have played a pivotal role in the struggle for freedom and equality. Figures such as Albertina Sisulu, Winnie Madikizela Mandela, Lilian Ngoyi, Rahima Moosa and Helen Joseph not only challenged the apartheid regime but also laid the groundwork for future generations of Women leaders. Today, this legacy continues as Women step into leadership roles across politics, business, academia, and civil society. In recent years, South Africa has witnessed a significant increase in Women occupying senior positions. For instance, in politics, leaders like Naledi Pandor and Nkosazana Dlamini Zuma have been instrumental in shaping national politics. In the business world, Women like Phuti Mahanyele-Dabengwa, Arlene Mulder, Dr. Judy Dlamini and more, are breaking barriers and setting new standards for corporate governance and innovation. Their leadership is a testament to the growing recognition of Women’s capabilities and their potential to drive meaningful change.   Impact on Economic Development Women’s leadership is having a tangible impact on South Africa’s economic development. Women bring diverse perspectives and approaches to problem solving, which can lead to more effective and inclusive strategies.   In South Africa, initiatives such as the Women Empowerment and Gender Equality Bill, which was created to promote gender equality and to facilitate the development and implementation of plans and strategies to promote Women empowerment and gender equality and the representation of Women in decision-making positions and structures. Increasing Women’s access to business opportunities and resources allows for economic growth and development. Women-led businesses are also playing a key role in job creation and community development, which is further boosting the economy.   Social Change and Community Development Beyond the economic sphere, Women leaders are driving social change and community development. Their leadership is evident in various sectors, including education, healthcare, and social justice.   In education, Women leaders are advocating for better resources and opportunities for Girls, which is essential for breaking the cycle of poverty and developing future leaders. In healthcare, Women are leading initiatives to improve access to medical services and health education, particularly in underserved communities.   Moreover, Women’s leadership is critical in promoting gender equality and challenging societal norms. Addressing issues such as gender bias and discrimination gives Women leaders the opportunity to pave the way for a more inclusive and equitable society. Their efforts are not only empowering Women, but also creating a just and balanced society.   Challenges and Opportunities Despite the progress, Women leaders in South Africa face significant challenges. Gender inequality, societal stereotypes and limited access to resources continue to hinder Women’s advancement. However, these challenges also present opportunities for growth and change . As South Africa continues to address these barriers, we can create a more supportive environment for Women in leadership.   Programmes aimed at mentoring and supporting Women leaders are essential for nurturing talent and providing the necessary resources for success. Initiatives such as the Women Economic Assembly (WECONA) aim to facilitate the participation of Women-owned and led businesses in core areas of the economy and gives them a platform to come together and inspire and motivate other Women and to drive the economic success of Women.   Additionally greater emphasis on gender diversity and inclusion in organisational policies can help dismantle barriers and create pathways for Women to excel in leadership roles.   Driving change through Women leadership in South Africa is not just about achieving gender parity, it is about harnessing and developing the full potential of South Africa’s talent pool. Women leaders are making great strides and significant contributions towards economic development, social change, and community empowerment.   B-BBEE Strategy Services  are available to guide members on how to incorporate Women under  B-BBEE Strategies.

An organisation’s Leviable Amount is defined in the fourth schedule of the Income Tax Act . It is the total amount of remuneration, paid or payable or deemed to be paid or payable by an employer to its employees during any month for purposes of determining the employer's liability for any employee’s tax in terms of that schedule, whether or not such an employer is liable to deduct or withhold such an employee’s tax.   Essentially, the determination of an organisation's Leviable Amount is based on its payroll. Therefore, only employees on the payroll determine the variable amount of Skills Development over an organisation's measurement period. Thus, an employer must use the total amount of remuneration to determine the Skills Development Levy.   As per the 2008 Verification Manual, the source of evidence of an organisation's Leviable Amount would be payroll documentation, EMP201s or EMP501 and its annual statement.   Skills Development Services  are available to guide members on any issues relating to their Leviable Amount.

A Needs Analysis is a formal, systematic process to identify and evaluate an organisation's business needs. It is specific to an individual or group of employees, customers, or B-BBEE Beneficiaries. Deficiencies identified in the outcome of such an analysis are often referred to as ‘gaps’. In other words, the difference between what is currently done and what should be done.   A Needs Analysis is vital for rolling out a successful Enterprise Development or Supplier Development programme. The BEE Chamber has created a generic template that members can easily adapt to suit their circumstances.   Enterprise & Supplier Development Services are available to assist members in creating a customised Needs Analysis template according to their gaps or needs.

Staying competitive and innovative in today’s evolving business landscape demands more than just a solid product or service. It requires an empowered and capable workforce. Skills Development, the proactive investment in employee growth, has become an essential component of a business’s long-term strategy. While this often aligns with Broad-Based Black Economic Empowerment (B-BBEE) compliance, the benefits of Skills Development go far beyond regulatory requirements. Enhancing employees' professional skills enables companies to build an agile, engaged, and growth-driven culture that fuels sustainable business success.     Beyond Compliance: Building a Skilled and Capable Workforce In many South African businesses, Skills Development is often seen as a means to meet B-BBEE targets and gain a competitive edge. However, the value it brings to the business extends far beyond this compliance. When employees receive certain opportunities for training and upskilling, they are empowered to take on more complex and fulfilling roles. A workforce that is continuously developing is not only more capable of meeting the demands of their current roles but is also prepared to adapt to industry changes, ensuring the business remains resilient and future-ready.   Investing in Skills Development means that businesses are showing their commitment to their employees’ growth which leads to increased motivation and a sense of ownership in their work. This investment, in turn, builds loyalty and reduces turnover rates. Skilled and experienced employees are more likely to stay with a company that values their professional growth, which saves on recruitment and training costs while preserving valuable institutional knowledge.   Productivity and Innovation Skills Development drives a culture of continuous improvement, which is important for business growth. When employees are equipped with updated skills and knowledge, they can perform their tasks more efficiently, resulting in higher productivity. Enhanced productivity directly impacts the company’s profitability, as tasks are completed faster, with fewer errors and less need for rework.   Moreover, employees who are empowered through learning bring fresh ideas and perspectives to the table. Innovation flourishes in environments where employees feel confident to experiment and apply new skills. In competitive industries, this ability to innovate can be a decisive factor in differentiating a business from its competitors. Skills Development Programmes encourage employees to contribute actively to problem-solving and to propose process improvements that can streamline operations and create value for customers.     Leadership Development and Succession Planning Leadership Development is another critical aspect of Skills Development that benefits businesses in the long-term. Investing in programmes that focus on soft skills such as communication, conflict resolution and strategic thinking prepares employees to step into leadership roles. This approach to succession planning ensures the company has a pipeline of competent leaders ready to take on new challenges.   Developing leaders from within means that businesses can benefit from leaders who already understand the company culture, values, and goals. This approach also boosts morale as individuals can see a clear path to advancement and feel encouraged to pursue leadership roles, knowing they have the support and resources to succeed.   Future-Proofing the Business through Adaptable Employees Skills Development also future-proofs businesses by creating a versatile and adaptable workforce. As technology and market demands evolve, businesses must be able to respond swiftly to change. Employees equipped with a diverse skills set are better prepared to take on new roles and responsibilities, helping businesses pivot when necessary. This adaptability is especially valuable in times of economic uncertainty, where the ability to quickly upskill or reskill employees can be the difference between survival and stagnation.   Businesses that prioritise continuous learning demonstrate resilience and readiness for whatever the future brings. This adaptability is not only advantageous in meeting unforeseen challenges but also positions the business as an industry leader, proactive and prepared for innovation.     Skills Development Services  are available to guide members on understanding these concepts to implement sustainable Skills Development strategies.

The 5 Bonus Points for Skills Development in exchange for meeting Absorption targets can meaningfully impact an organisation’s overall B-BBEE Scorecard. At a B-BBEE Verification, an organisation will be measured against c lause 2.1.3 of Statement 300   of the Amended General B-BBEE Codes of Good Practice , which states:   "Number of ‘Black’ People absorbed by the Measured and Industry Entity at the end of the Internship, Learnership and Apprenticeship programme under Paragraph 2.1.2.1"   Skills Development Services  are available to guide members in accessing the Bonus Points on offer.  Please note that the General Amended B-BBEE Codes of Good Practice requirements may differ from those of the B-BBEE Sector Codes of Good Practice.

Additional enhancements are available for organisations that procure from EMEs and QSEs with more than 51% Black Ownership that are Supplier Development Beneficiaries. Paragraph 3.5 of Statement 400  of the Amended General B-BBEE Codes of Good Practice states:   “If a Measured Entity procures goods and services from a supplier that is:   3.5.1 A recipient of supplier development contributions from a Measured Entity under Code series 400 which has a minimum 3-year contract with the Measured Entity, the recognisable B-BBEE Procurement Spend that can be attributed to that Supplier is multiplied by a factor of 1.2;   3.5.2 A Black-owned QSE or EME which is not a Supplier Development beneficiary but that has a minimum 3-year contract with the Measured Entity, the recognisable B-BBEE Procurement Spend that can be attributed to that Supplier is multiplied by a factor of 1.2; and   3.5.3 A supplier to the Measured Entity that is at least 51% Black-owned or at least 51% Black Woman-owned utilising the Flow Through Principle, the recognisable B-BBEE Procurement Spend that can be attributed to that Supplier is multiplied by a factor of 1.2”.   A reminder, a Supplier Development Beneficiary that elevates from an Enterprise Development Beneficiary allows an organisation to claim the 1 Bonus Point on offer.   Enterprise & Supplier Development Services  are available to guide Members on enhancements under Enterprise & Supplier Development.

Broad-Based Black Economic Empowerment (B-BBEE) is a transformative policy aimed at increasing the participation of previously disadvantaged South Africans in the mainstream economy. The B-BBEE policy framework, which was introduced in 2003, comprises various elements, including Enterprise and Supplier Development (ESD). ESD focuses on developing and supporting small and medium-sized enterprises (SMEs), particularly those owned by Black South Africans. Some of the benefits include the following: Economic Growth and Job Creation ESD promotes economic growth and job creation in South Africa. By supporting SMEs, ESD contributes to the development of a robust and diversified economy. SMEs are significant drivers of economic growth and job creation, contributing to GDP in South Africa. Through ESD, larger companies can help SMEs access finance, technology, and markets, enabling them to grow and create more jobs. Improved Business Competitiveness ESD also enhances the competitiveness of businesses in South Africa. By providing training, mentorship, and access to new technologies and markets, ESD helps SMEs improve their operations, productivity, and competitiveness. In turn, this benefits the larger companies that partner with SMEs as suppliers or service providers, as it increases the quality and reliability of their products and services. Enhanced Transformation ESD is a critical component of B-BBEE and contributes to enhanced transformation in South Africa. Through ESD, larger companies can support Black-owned SMEs, providing them with the resources they need to grow and become sustainable businesses. This contributes to the overall transformation of the South African economy, creating opportunities for previously disadvantaged individuals to participate fully in the economy. Social Development ESD also contributes to social development in South Africa. By supporting SMEs, ESD helps to create more jobs and economic opportunities in communities that may have limited access to these opportunities. This, in turn, can help to reduce poverty and inequality, improving the quality of life for many South Africans. Increased Innovation Finally, ESD can lead to increased innovation in South Africa. SMEs are often more agile and innovative than larger companies, as they are better able to adapt to changing market conditions and customer needs. By supporting SMEs, larger companies can access new ideas and approaches, contributing to the development of new products, services, and business models. ESD is a critical component of B-BBEE and contributes to economic growth, job creation, enhanced competitiveness, transformation, social development, and increased innovation in South Africa. By supporting SMEs, larger companies can contribute to a more inclusive and sustainable economy, benefiting not only themselves but also the wider society.   ESD Services  are available to guide members on understanding these benefits to implement sustainable ESD strategies.

Many organisations opt to use third parties in the implementation phase of their B-BBEE Strategy, which B-BBEE Legislation allows for. However, an organisation may only claim the spend from the time the Beneficiary, not the third-party facilitator, receives it. In addition, a B-BBEE claim is reserved for the originator of the funds and not the third-party facilitator. Essentially, a B-BBEE Verification will follow the money and evaluate the claim from the time it reaches the end Beneficiary.   Scorecard Monitoring Services  are available to guide members on third-party facilitators.

A B-BBEE Verification is based on the evidence presented. Therefore, when entering into an agreement with a Beneficiary, a contract must incorporate all evidential requirements. Although parties do not enter into an agreement with the mindset that things will go wrong, the mitigation of risk must drive such an agreement. Consequently, generic Beneficiary contracts do not apply to all. It is vital that an organisation highlights all the benefits in the agreement as well as how evidence is presented for a B-BBEE Verification at the date of signature. Challenges often occur when an organisation identifies benefits by default, following the signing of a contract. One may not synchronise the date of agreement to suit a benefit later revealed. Enterprise & Supplier Development Services  are available to guide members on the contractual requirements for this element.

ABC Traders decides to use a third-party facilitator to distribute Enterprise Development  funds to Beneficiaries. The money to the third-party facilitator was transferred two weeks before its Financial Year ended in December 2024. However, the third-party facilitator only transferred the funds to the end Beneficiaries at the end of January 2025.   When using the services of a third-party facilitator, when does Enterprise Development spend be considered a claim? Is it when the third-party facilitator receives the funds or when the end Beneficiary receives the funds?   An Enterprise Development contribution is only considered as recognised spend when it reaches the end Beneficiary. Therefore, in this instance, where the third-party facilitator distributed the funds outside the Measurement Period, ABC Traders may only claim the amount paid out in January 2025 in the next Measurement Period.   Enterprise Development Services  are available to assist Members on how to engage with Third-Party Facilitators.

The commitment to transformation and empowerment has led to the establishment of various policies and initiatives, with the Broad-Based Black Economic Empowerment (B-BBEE) Act being a prominent one. Central to this legislation is the imperative of Skills Development, a Priority Element on the B-BBEE Scorecard and a key driver of socio-economic transformation in the country. Within the realm of Skills Development, Bursaries can play an important role, not just for the beneficiaries, but for the sponsors as well.   Bursaries and the B-BBEE Scorecard Under the B-BBEE framework, businesses are assessed based on their performance across various elements, including Skills Development. The Skills Development element focuses on nurturing skills, competencies and qualifications among Black People in South Africa. Achieving compliance in this element is crucial for businesses aiming to improve their B-BBEE rating.   One of the ways businesses can earn Skills Development pints is by providing Bursaries to designated beneficiaries. These beneficiaries typically include Black South Africans who may not have had access to higher education and skills development opportunities due to historical disadvantages. When business offer Bursaries to these beneficiaries, they contribute directly to addressing this imbalance and encouraging a more equitable society.   The Impact of Bursaries on Skills Development Access to education: Bursaries provide individuals with the financial support they need to access quality education and training. Many aspiring students from disadvantaged backgrounds are unable to pursue higher education due to financial constraints. Bursaries break down this barrier, opening doors to education and skills development. Skill acquisition: Bursaries enable individuals to acquire skills, competencies and qualifications that are in line with industry demands. This aligns with the Skills Development Act’s objective of addressing skills shortages and enhancing the employability of South Africans. Employment Equity: Businesses that provide Bursaries often require beneficiaries to work for the company upon completion of their studies. This can contribute to Employment Equity goals, as it can increase the representation of Black people in skilled positions within the organisation. Community development: Bursaries extend beyond the individual beneficiaries. They have a ripple effect, positively impacting families and communities. Educated individuals are better equipped to uplift their families and contribute to the development of their communities. Scorecard points: For businesses, offering Bursaries translates into points on the Skills Development Scorecard. This not only helps in achieving compliance, but it also enhances the overall B-BBEE rating of the company.   Challenges and Considerations While Bursaries are a powerful tool for Skills Development, they can come with challenges. Businesses need to carefully plan and manage their Bursary programmes to ensure alignment with B-BBEE requirements and the company’s strategic goals. This includes selecting suitable beneficiaries, monitoring their progress and managing the contractual agreements associated with Bursaries.   Bursaries are an important component of Skills Development, serving as a bridge to education, skills and empowerment for Black People. Beyond compliance, they hold the potential to transform lives, communities and businesses. As South Africa continues its journey towards a more equitable society, the role of Bursaries in Skills Development remains vital, driving sustainable change and progress.   Skills Development Services  are available to guide members on how to claim such Training initiatives.

VAT is a Total Measured Procurement Spend (TMPS) exclusion as per  Clause 6.1 of Statement 400 of the Amended General B-BBEE Codes of Good Practice :   “6.1 Taxation: any amount payable to any person representing a lawful tax or levy imposed by an organ of state authorised to impose such a tax or levy, including rates imposed by a municipality or other local government."   Therefore, to confirm that VAT is an exclusion from an organisation’s TMPS, it must be recorded as such in its Audited Financial Statements or Financial Statements.   Support Services  are available to guide members on TMPS Exclusions.