South Africa: Corporate and Company Law

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Article
Why Most Organisations Underestimate Their Environmental Footprint
Research shows that most organisations capture only a fraction of their environmental footprint, with 75-90% of emissions often sitting within value chains that remain unmeasured. This analysis examines the structural blind spots, data limitations, and governance gaps that cause systematic underestimation of environmental impact, and explores what stronger environmental governance frameworks should look like.
South Africa Environment
SG
SNG Grant Thornton
Article
When Tax Structuring Stops Being About Tax
The Constitutional Court's decision in Absa Bank Ltd v SARS marks a pivotal shift in how South African courts approach tax avoidance structures, moving beyond technical compliance to examine the true commercial substance of transactions. This judgment signals a broader regulatory trend where authorities increasingly look through carefully engineered corporate structures to ask what was really happening, challenging the long-held assumption that technical legal compliance provides immunity from scrutiny.
South Africa Commercial
Ai
Andersen in South Africa
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