Executives of South African listed companies are increasingly incentivised using share-based remuneration. However, the valuation of share-based remuneration is complex and disclosure thereof in annual reports is often inconsistent – providing an opaque picture of what executives realise from such remuneration Globally, executive remuneration has become a topic of interest to shareholders, regulators, and even…
DetailsFrom 2022, the global financial reporting agenda is set to change. How will South African companies be impacted? This change comes as the global standard-setter, the International Accounting Standards Board (IASB), is embarking on its third agenda consultation. Much like the changes which were brought about by the second agenda consultation, the new global financial…
DetailsIts key feature is that it is one of SA’s fastest charging smartphones. With a built-in output charging pin, the device gets to 100% in just 36 minutes safely, to ensure better usage and functionality over longer periods of time. This is an added advantage to many other functionalities in a technological and online driven…
DetailsMany government jobs are focused on improving the lives of people who need help. Taking on a role in the public sector means you will get to use your talents to shape the future of your city and country. When public services are done right, they can make a real impact on individuals and communities.…
DetailsWith the struggle to overcome poverty high on the South African national agenda, it is particularly relevant for leaders in all sectors of the economy to examine the UN’s SDG 1 and the progress being made locally towards attaining it. The aim of the UN’s Sustainable Development Goal 1 (SDG 1) is stated briefly and…
DetailsProfessionals cannot operate with a singular mindset; they must see their whole ecosystem and how they affect it. Similarly, organisations are part of a bigger ecosystem and contribute to the degree to which it is functional. In the last number of years, we have seen a significant increase in focus on the role of auditors…
DetailsKPMG’s decision to no longer provide non-audit-related services to our JSE-listed audit clients made sense, as it aligned to our firm culture and in many ways inspired ongoing debate and discussion about ethics within our firm and the profession − all of which ultimately protect the interests of the public, writes Ignatius Sehoole. Earlier this…
DetailsThe establishment of the Sustainability Standards Board (SSB), which will have consistency in ESG reporting in 144 jurisdictions, would be the beginning of a comprehensive corporate reporting system. Corporate reporting can only be well functioning if it is comprehensive. The more comprehensive, the better the quality of comparability, the more informed the information for users,…
DetailsCAs(SA) AS DIFFERENCE MAKERS When you think of a difference maker, it would be someone that has an impact on others’ lives. Some would say that we were all created to make a difference, so we all see ourselves as difference makers. SAICA recently launched its ‘difference maker’ concept in alignment with Chartered Accountants Worldwide’s…
DetailsIn response to the 2019/20 national and provincial audit outcomes released by the Auditor-General, Tsakani Maluleke, on 31 March 2021, Mr Freeman Nomvalo, SAICA’s CEO, stated: ‘As a country we need stability at leadership level (directors-general and boards of state-owned entities), effective parliamentary oversight and appropriately skilled personnel. And finally, we need to ensure that…
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