ASA May 2026 Issue Editorial If Gauteng’s weather lately has felt like a metaphor, it’s because it is. One day blazing heat, the next a sudden downpour that catches everyone off guard. The climate, it seems, is no longer content to be predictable – and neither, frankly, is anything else. Petrol prices climbing again. An…
DetailsIn an era where stakeholders demand transparency on both financial performance and environmental, social, and governance (ESG) impacts, the integration of sustainability reporting into broader financial narratives has become imperative. INTEGRATED REPORTING (IR or <IR>), pioneered by the International Integrated Reporting Council (IIRC), which later consolidated into the IFRS Foundation, seeks to provide a holistic…
DetailsNature predates business and forms the foundation of all economic activity. The Taskforce on Nature-Related Financial Disclosure (TNFD) defines nature as comprising four key ‘realms’: land, ocean, freshwater, and atmosphere, each with its unique ecosystems and biodiversity. Despite this, business has historically prioritised profit over environmental stewardship, often overlooking the interconnectedness of climate change and…
DetailsBelinda Carreira, founder and CEO of SustainableDNA and first ever winner of SAICA’s Chairman’s Difference Makers Award for Sustainability back in 2022, has a unique take on ‘people, planet and profits’ – and she’s hoping others embrace it. PICTURE THIS. You’re a farmer, struggling to produce crops without a steady water supply. That’s not your…
DetailsASA April Cover Story 2026 Editorial The architecture of accountability in an age of intelligent systemsThere are moments in the life of a profession when the pace of change stops feeling linear and becomes something else entirely; accelerated, compressed, relentless. We are living through one of those moments. Artificial Intelligence (AI) is no longer orbiting…
DetailsSouth Africa’s healthcare system is defined by a paradox: world-class clinical expertise operating within severe fiscal constraints. In public-sector operating theatres, shortages of specialists and frozen training posts have created persistent bottlenecks. Yet a new solution is emerging − one that moves from personality-driven workarounds to system-driven resilience. FOR DECADES, SOUTH AFRICAN CLINICIANS HAVE IMPROVISED…
DetailsWork has never been better. So why does working feel so much worse? HUMAN RIGHTS DAY REMINDS US to reflect on our constitutional rights, including human dignity and fair labour practices. Yet today one of the places where these rights are most often tested is the workplace. Much attention is focused on the conditions in…
DetailsFrom an early start in audit to work across finance transformation, finance operate and other sectors, Kavita Vanmali CA(SA) has stayed focused on how systems work, where they fail and what can be improved. She speaks about chartered accountancy as a broad foundation rather than a narrow path, and believes leadership starts with making it…
DetailsWhen is a handbag not a handbag? When it is a partner, thoughtfully designed to carry you through every stage of your day (from wife to mother to exec creator), and the structure to keep pace with your nourishment ritual. Reflection and reinvention If it sounds like that’s just what you, as a busy woman,…
DetailsAs accounting issues become more complex, sound judgement matters more than ever. When there’s no room for error, the hardest part is making the call. Known for discipline and staying power, Esther Pieterse has built her career working through difficult technical questions that affect the application of accounting standards in practice which impacts the financial…
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