Across the globe, governments and regulators are moving toward mandatory sustainability and ESG (Environmental, Social, and Governance) reporting. Large organisations are increasingly required to disclose environmental, social, and climate-related information in line with international standards.

South Africa is on the same path. While exact timelines and thresholds have not yet been finalised, businesses operating at scale should begin preparing now. Early action will ensure that data, processes, and governance structures are ready to meet future obligations with confidence.

When adopted, these requirements are expected to apply to large organisations and financial institutions, including listed companies, banks, insurers, asset managers, and other public interest entities with significant economic or environmental impact.