B-BBEE – The Codes of Good Practice

History of the Codes

The release of The Codes of Good Practice in 2007 follows the publication of the Broad-Based BEE Act of 2003 and the BEE Strategy Document. Prior to this, there was only an outline of a scorecard as well as weightings but no detail on measurement principles or application of this scorecard. The Codes provide a standard framework for the measurement of B-BBEE across all sectors of the economy, so that no industry will be disadvantaged over another.

The Aim and Intention of the Codes

The intention of The Codes of Good Practice is to provide clear, complete and comprehensive standards for measuring Broad-Based Black Economic Empowerment. These Codes provide a framework, a measurement, general principles and guidance for B-BBEE and are implemented by decision makers when reporting on B-BBEE spend and initiatives. They also function to promote the objectives of the BEE Act in ensuring that empowerment benefits various groups, such as women, the youth, rural communities and people with disabilities.

Application of the Codes

The Codes of Good Practice requires that all entities operating within South Africa make a contribution towards the objectives of BEE. Applying the Codes of Good Practice simply means that an enterprise will be measured in accordance with a Broad-Based scorecard (Generic or Qualifying Small Enterprise, whichever is applicable), contained in the Codes. The enterprise will be measured according to the targets and weightings contained in the applicable scorecard, as well as the measurement principles contained in each of the corresponding Statements. The Codes are binding on all state bodies and public companies, whom are required to apply them when making economic decisions.

The Department of Trade and Industry (DTI) published the revised Codes of Good Practice in October 2013 and they been in effect since the 1st of May 2015.

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DISCLAIMER – All information supplied herein is intended to be used solely as a guide. HRS Group does not accept any responsibility or liability for any outdated information. Readers are encouraged to contact our professionals directly for further advice.

Sources: Department of Trade and Industry www.thedti.gov.za ; The Department of Trade and Industry Interpretive Guide 2007

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