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October 2024

Disruptive Technologies and the Internal Auditor

We live in a time when “disruptive technologies” are transforming the business world by reshaping industries, creating new business models and challenging established market leaders.   In 1965, Gordon Moore predicted that “the number of transistors per silicon chip will double every year”. This became a theme for describing the pace of technological change ever since then. Moore’s Law, as it became known, could not, however, predict the impact of major sociological events, such as the Space Race, the Cold War and more recently, the COVID 19 pandemic. It can be argued that these events changed the pace of technological development and accelerated the pace of Moore’s Law.

Jean-Pierre Williams and Grant Duff: Moore Infinity
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Understanding Purchase Price Allocations in South Africa: A Critical Step in Mergers and Acquisitions

In the fast-paced world of mergers and acquisitions (“M&A”), financial transparency and compliance are non-negotiable. Among the many complexities involved in an acquisition, Purchase Price Allocation (“PPA”) is a vital component that both companies and stakeholders must understand. In this article, we explore the intricacies of PPAs in South Africa, their regulatory framework, and why businesses particularly those listed on the Johannesburg Stock Exchange (“JSE”) — need to ensure they get this right.

Nicholas Polykarpou: Moore Johannesburg
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The Value of Double Materiality in Sustainability Reporting in South Africa

Sustainability reporting has become a crucial aspect of business operations in South Africa and worldwide. It enables businesses to communicate their environmental, social, and governance (ESG) performance to stakeholders, such as investors, customers, employees, and communities. However, traditional sustainability reporting has often concentrated only on the financial impacts of ESG factors on the business. This approach, known as single materiality, overlooks the complete picture of a company's sustainability performance.

Leonie du Raan: The Sherlock Lens
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Introducing the New Legal Sector Code

The South African legal profession has taken a significant step toward promoting equality and transformation with the gazetting of the Broad-Based Black Economic Empowerment (B-BBEE) Legal Sector Code.   This code, aligned with the B-BBEE Act, is set to address the persistent inequalities in the legal profession by promoting the inclusion of black practitioners, particularly women and those from previously disadvantaged backgrounds.

Jason Verwey: Moore PE
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