South Africa: Corporate Governance

As artificial intelligence moves from experimentation to everyday business practice across South African organisations, a critical gap is emerging between AI policy development and actual governance implementation. While many companies have established AI guidelines, few have mechanisms to ensure these policies are followed or that AI delivers intended outcomes, creating an urgent need for independent assurance through internal audit functions.

Sustainability reporting in South Africa is no longer a question of “if” but of how quickly organisations can translate new requirements into credible, decision-useful disclosure.

A trust is a legal arrangement whereby a person or entity (i.e. the trustee), holds and manages assets on behalf of another person (i.e. beneficiary) according to terms set out by the person...