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Business Brief Magazine - BusinessBrief December/January 2025/26

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In this issue

BusinessBrief - is an alternate monthly management magazine that provides decision-makers with information needed to make better decisions. All content is sourced and accredited directly from professionals and consultants in an easy to read style - free of jargon, buzzwords and legalese and techno clutter. Educational thought-leadership articles and other content that cover information from recent legislation and court precedent through to new thinking, business methodologies, handy hints and survey information.

Simbavati Waterside...where water brings the bush to life

Summer is the season for restoration, and few destinations offer a more grounding reset than Simbavati Waterside in the southern Klaserie Private Nature Reserve. Anchored beside a wildlife-rich dam, this elegant lodge is designed for travellers seeking a safari that restores as much as it exhilarates.

1 mins

Tokara Wine & Olive Estate

Located on the foothills of the Simonsberg Mountains, Tokara Wine & Olive Estate stands as one of the most picturesque destinations along the Stellenbosch Wine Route.

1 mins

Governments cannot accumulate capital

Austrian economists argue that capital is more than just money, it is a living process in which private individuals set aside present consumption, conserve resources, and pour those resources into ventures they believe will yield increase later. That choice demands patience, sound judgment and - above all - ownership.

3 mins

Systemic change through CSI - driving growth and changing lives

South Africa stands at a crossroads. We are a nation of extraordinary potential, weighed down by entrenched poverty, youth unemployment and climate vulnerability. For decades, Corporate Social Investment (CSI) has been part of our development landscape, often perceived as a peripheral act of charity. Increasingly, however, there is recognition that social investment be repositioned as a lever for long-term growth and resilience.[1]

3 mins

Energy mix reality a vision without infrastructure

The announcement of an audacious plan by Electricity and Energy Minister Dr Kgosientsho Ramokgopa to invest R2.23 trillion to build 105,000MW of new generation capacity between now and 2039 is commendable, however the envisaged contribution of gas of 11% to the country's envisioned energy mix by 2039 seems unrealistic and unfeasible.

5 mins

Family business transition and succession planning

Succession planning and integrating the next generation remain critical and challenging issues for many family businesses. Without a thoughtful and structured approach, business owners risk undermining their legacy. They also risk weakening the long-term sustainability of the enterprise. This happens when family, ownership and business systems are not prepared for the transition.

2 mins

The Gen-Z equation - rethinking work, worth and the future

As Millennials take the reins of leadership, a new generation is entering the workplace with fresh ideals, new expectations, and a different relationship with work itself. The question is: Who needs to adapt more - them, or us?

4 mins

Corporate Alternative Dispute Resolution (C-ADR) - when evidence from within impacts governance

History has a way of repeating itself. In the 1930s, Al Capone terrorised the inhabitants of Chicago. Yet he was ultimately brought down not by rival criminals or daring law enforcement raids, but by an \"inside job\" - meticulous examination of his own records, tax filings and internal financial missteps. Today, the corporate world faces a similar reckoning.

4 mins

Transforming the African MBA shifting from copying to creating

There is a massive disconnect that fundamentally exists within African business education today. The classic MBA was built for markets driven by rough equilibrium and modest change. Yet Africa's growth and expansion are occurring amid persistent turbulence, enduring imbalances, intersecting intricate systems, and a collective drive for homegrown intellectual and technological power. An innovative African MBA must disrupt the culture of business schools, shifting from mimicking non-African models to inventing frameworks that speak to the nature of markets and economies across the continent.

3 mins

Maker Economy developing skills for modern creators

An unmistakable shift in how people earn a living is underway. Increasing numbers of young creators pursue hands-on production for income. The growing Maker Economy is producing a new breed of entrepreneurs. Moreover, many are learning to design, fabricate and manufacture before entering formal employment.

2 mins

Skills & AI integration - making the human+ model real

Artificial Intelligence (AI) and robotics are no longer abstract concepts in South Africa's business community. They are here, changing how industries operate and reshaping workforce expectations.

4 mins

Credit and consumer laws - finance judgment clarifies the boundaries

This case involved an application for summary judgment by a credit provider. The dispute arose from an instalment sale agreement signed on 1 August 2023 to finance a motor vehicle. The first payment was due on 30 September 2023, and the last on 30 August 2029. The buyer never made any payments. The credit provider sued in December 2024, the buyer filed a plea in March 2025, and the credit provider then applied for summary judgment under Rule 32.

2 mins

Cautionary - Calderbank offers can cost!

The Supreme Court of Appeal (SCA) handed down its judgment on 16 October 2025 in the case of Itokolle-Clinix Private Hospital (Pty) Ltd v MNT obo DORM (863/2024) [2025] ZASCA 153.[1] This judgment should serve as a caution for defendants when faced with a Calderbank offer.

3 mins

Arbitration strength amid volatility - mandatory attachment changes the game

In a world of geopolitical friction and economic volatility, South Africa stands out as an unlikely beacon for global creditors enforcing foreign arbitral awards.

3 mins

Tax litigation jurisdiction reframed, reshaped, reset by UMK

The Constitutional Court (CC) in United Manganese of Kalahari (Pty) Limited v CSARS and Others (CCT 72/24) (31 March 2025) (UMK) has fundamentally reshaped the jurisdictional framework for High Court tax litigation in South Africa.

5 mins

Final settlement agreements - High Court confirms they bind SARS

The High Court has recently handed down a decisive judgment in Inhlakanipho Consultants (Pty) Ltd v Commissioner for the South African Revenue Services (A333/2024) [2025] ZAGPPHC 1210 (25 November 2025), offering crucial assurance to taxpayers who have relied on, and continue to rely on, negotiated outcomes with SARS.

2 mins

Proposed online gambling tax - punitive, risky, unworkable!

National Treasury is proposing a 20% gambling tax that I regard as constitutionally unacceptable in fact and in law, and totally flawed in its logic.

2 mins

King V Is revolutionising governance and restoring trust

The publication of the King V Code on Corporate Governance for South Africa 2025 ('the Code') marks more than just an update - it signals a profound philosophical shift. This new Code is engineered to restore and solidify stakeholder trust by providing verifiable assurance that companies are led with integrity and are effectively managed. It is a powerful move designed to drive transparent, long-term governance impacts and fundamentally end the era of \"tick-box\" compliance.

3 mins

The states of a credit portfolio navigating the ambiguity of cure rules

Under IFRS 9, lenders allocate clients to different stages, which reflect different levels of risk. While it is possible for clients to move from Stage 1 to Stage 2 or from Stage 2 to Stage 3, accounts can also improve, i.e. cure out of Stage 3 to Stage 2 or out of Stage 2 to Stage 1.

2 mins

AI in reporting readiness - what CFOs must get right

Finance leaders may be feeling the pressure to adopt AI into their reporting and planning environments, and it's understandable. CFOs are driven by board expectations, and many are of the opinion that staying ahead means adopting technology. At the same time, vendors are promoting it as the latest must-have, and these contribute to the wider narrative that its use in reporting is now unavoidable.

2 mins

Taking your business seriously the long game of value creation

Consider this scenario. You have invested ten years into building your business. It has supported your lifestyle, paid salaries, funded personal expenses and allowed you to draw dividends.

4 mins

Property investing - data, AI and disruption

Two decades ago, property investing relied on gut instinct and local gossip. The right address, a handshake, and a rough sense of what the neighbour's house sold for were often enough to close a deal. Today, the rules have changed. Technology, from machine learning models to satellite data and automated valuations, is rewriting how investors assess risk, spot opportunity and create long term wealth.

4 mins

Cross-border payment reform - the silent transformation

The clock is ticking on cross-border payment reform. With the SARB's new directive now in motion and the FSB warning that progress has been painfully slow, I see a rare opportunity for banks and fintechs - turning compliance into innovation and finally delivering on the promise of inclusion.

3 mins

Climate governance frameworks - Prudential Authority aligns SA with IFRS, BCBS and IAIS

Climate risk management requires ongoing capacity building and capability development, especially for banks and insurers that are highly susceptible to climate-related risks.

4 mins

Indemnity trigger rules - no payment, no cover

In ISMIE Mutual Insurance Co v Pergament, an Illinois appellate court reaffirmed a core principle of professional liability insurance - indemnity is not triggered unless the insured becomes legally obligated to pay damages.

1 mins

Swift's blockchain pivot - reinvention or slow obsolescence?

For years, industry headlines have circled around the same narrative - blockchain will kill Swift. The Society for Worldwide Interbank Financial Telecommunication, founded in the 1970s, has been the invisible layer behind trillions of dollars in global payments. Yet it's very design, slow, costly, and dependent on intermediaries, has made it an easy target for critics and innovators alike.

3 mins

Culture drives revenue aligning people, process and technology

Discussions about South Africa's municipal financial crisis are often dominated by figures - audit outcomes, revenue shortfalls and debt ratios. Yet, the challenge confronting most municipalities is not primarily a technical or financial one. It is cultural.

4 mins

AI-driven filmmaking - the shift creatives can't ignore

The film industry is flooded with jargon, and it's easy to mistake hype for progress. From my experience, building tools that work and workflows that scale is far more important than chasing trends when creating stories that really matter.

3 mins

Customer experience and loyalty - forging fulfilment from friction

Every small business owner wants happy, satisfied customers. But are those customers coming back? Loyalty is not only the holy grail of a sustainable business, it's also harder to achieve than most realise.

2 mins

The keeper test - when “good enough” isn’t enough?

Most companies hide behind the warm fiction of being “a family.” Netflix didn’t. It called itself a team - and built a $300 billion powerhouse on that single, uncomfortable truth. Few workplace cultures are as controversial or as misunderstood, yet none are as clear about the price of greatness: average performance earns a generous severance package; excellence earns radical trust and total freedom.

4 mins

Managing performance standards - vague expectations can cost employers

South Africa's labour laws effectively make it obligatory to set achievable performance standards in circumstances where the employer needs to take action against a poor performer.

1 mins

Social media hate speech - a single racist holiday post can get you fired!

Can your boss fire you for something you post on Facebook while you're on holiday, off duty and using your own data?

3 mins

Hospitality humans - the edge AI can't replace

While Al is projected to displace 300 million[1] jobs worldwide, the hospitality industry is making a contrarian bet: doubling down on people. This isn't sentimentality - it's survival. With 73%[2] of guests preferring human interaction, the sector runs on something technology can't replicate - genuine connection.

2 mins

Next-wave AI strategy from copilots to coordinated agents

For the better part of the last two years, the conversation around Artificial Intelligence (AI) has moved at breakneck speed. From the first Copilot demos to widespread experimentation across Microsoft 365, Power Platform, and Dynamics, we've watched a generation of users and businesses dip their toes into Al-powered productivity.

3 mins

Continuous Data Protection (CDP) because your data can vanish in seconds!

Data loss can cripple operations and erode trust, making continuous data protection a decisive advantage. Ransomware has rapidly become one of the most formidable threats to African organisations. While prevention remains the ideal outcome, it is no longer sufficient as a standalone strategy.

3 mins

AI infrastructure demands training vs inference at scale

The IT industry is undergoing one of its most defining shifts to date, driven by the explosive growth of generative AI. These powerful language models are pushing the limits of traditional data centre infrastructure. The upgrades operators prioritise will depend largely on whether they're handling Artificial Intelligence (AI) training or inference workloads.

3 mins

Carbon guidelines in context - aligning global practice for local construction

Could South Africa’s construction industry benefit from best-practice frameworks developed halfway around the world? And how well do international guidelines - such as the recently released Best Practice Guideline for Carbon Smart Construction Site[1] by the Hong Kong Construction Association - translate into local realities?

3 mins

Read all Stories from Business Brief

Business Brief Magazine Description:

Publisher: BusinessBrief-Publishing

Category: Business

Language: English

Frequency: Bi-Monthly

BusinessBrief - is an alternate monthly management magazine that provides decision-makers with information needed to make better decisions.

All content is sourced and accredited directly from professionals and consultants in an easy to read style - free of jargon, buzzwords and legalese and techno clutter.

Thought-leadership articles and other content that cover information from recent legislation and court precedent through to new thinking, business methodologies, handy hints and survey information.