Abstract
M.Com. (SA & International Taxation)
South Africa is currently undergoing a political, economic and social transformation.
Business organisations are being called upon to playa role in national reconstruction and
development in South Africa. The African National Congress ("ANC") has made it clear
that they will be far more prescriptive than the previous government on issues such as
affirmative action and social upliftment practices required from employers.
Business contributes towards socio-economic reconstruction through so-called 'Corporate
Social Responsibility' ("CSR") programmes. A recent Business Marketing Intelligence
("BMI tI
) survey estimated that South African companies spend R840 million per annum
on social upliftment programmes (Consultative Business Movement 1993:82)...