Broad- Based Black Economic Empowerment (B-BBEE)

Broad-Based Black Economic Empowerment (B-BBEE) is a significant strategic issue, challenge, threat and potential opportunity facing businesses of all sizes, structures and shapes in South Africa today.


B-BEE is a government initiative to promote economic transformation in order to enable meaningful participation in the economy by black people. Essentially, the practical working of broad-based BEE (B-BBEE) requires a business to ensure that it measures its broad-based BEE empowerment status based on the Amended Codes of Good Practice.

The broad-based BEE Status of an entity is measured across the five Elements of ownership, management control, skills development, supplier and enterprise development, and socio-economic development.

There are three qualifying thresholds for businesses to determine the basis of measurement to be used in determining their broad-based BEE Scorecard status and recognition level.

 The B-BBEE Scorecard is made up of the following elements:

  1. Ownership – measures the black ownership of the entity.
  2. Management Control - measures the effective governance and management control of entities by black people.
  3. Skills Development – measures the training and development of black people through specific types of learning programmes and learnerships which qualify when claiming points on the skills development scorecard.
  4. Enterprise and Supplier Development – measures procurement spend from BEE suppliers, as well as Supplier Development and Enterprise Development contributions to EME and QSE beneficiary entities that are at least 51% black owned; contributing to their development, sustainability, and financial and operational independence.
  5. Socio Economic Development – measures contributions contributing to socio-economic development.

 Our B-BBEE Service Offering

  • B-BBEE Verification
  • B-BBEE Consulting
  • Preparation for verification
  • B-BBEE Competent Persons certificates and Joint Venture certificates
  • B-BBEE strategy development, implementation and other technical services
  • B-BBEE training and workshops
  • Sector codes and consultation
  • Public sector supply chain consulting

For more information on how leading Mazars’ experts can assist your entity with B-BBEE verification or consulting services, please feel free to download our brochure. 

To request any of our own B-BBEE certificates, please contact the individual office closest to you. 

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