Evidence governance
Evidence governance should shape implementation, not follow it
Evidence requirements are easier to satisfy when they are built into implementation rather than reconstructed after the activity has ended.
Siza Consulting perspective
Define evidence before activity begins
Before an initiative starts, teams should understand which records will support the claim, which owner will hold them and which source system will confirm them.
Professional recommendation
Build evidence into the process
Approvals, attendance records, payment records, supplier documents and programme records should be captured as part of the activity, not treated as a later administrative task.
Siza Consulting perspective
Review records while correction remains possible
Reviewing records while the activity is current may allow teams to correct incomplete documentation or clarify facts before memories and records become harder to recover.
Professional interpretation
Preserve the final audit trail
The final file should show the approved calculation basis, the documents relied on and the route from source record to claim. This supports management confidence and verification readiness.
Practical leadership questions
Questions for consideration
- Are evidence requirements defined before implementation starts?
- Which records are captured at source?
- Can the final file explain changes from draft to submission?
Closing perspective
What leadership should take forward
Evidence is strongest when it is designed into implementation rather than reconstructed after the activity has ended.
Sources and basis
This Perspective is informed by the B-BBEE Act, applicable Codes of Good Practice, official guidance and Siza Consulting’s professional interpretation of implementation and governance considerations.
- Department of Trade, Industry and Competition, Codes of Good Practice, Gazette 36928, Government Gazette 36928, 2013. Source location: https://www.thedtic.gov.za/wp-content/uploads/BEE-code_gud_practice10102013.pdf. Accessed 19 July 2026.
- Department of Trade, Industry and Competition, Applicable gazetted Sector Codes, Current sector-specific Codes issued under the B-BBEE framework, Current as applicable. Source location: Official dtic Sector Code publications and Gazette notices. Accessed 19 July 2026.
- B-BBEE Commission, Published guidance, research and reports on B-BBEE implementation and compliance considerations, B-BBEE Commission public guidance and reports, Current as applicable. Source location: https://www.bbbeecommission.co.za/. Accessed 19 July 2026.
General information notice
This content provides general professional commentary and does not replace an assessment of an entity's applicable B-BBEE Code, measurement period, circumstances, calculations and supporting evidence. Sector-specific requirements may differ from the Generic Codes.