Corporate Governance 2026

SOUTH AFRICA Trends and Developments Contributed by: Professor Michael Katz, Matthew Morrison, Madison Liebmann and Sinovuyo Damane, ENS

The key priorities for South African boards in 2026 include the following. • Reviewing governance structures, disclosure pro - cesses and risk frameworks to ensure alignment with King V. • Integrating climate risk and carbon budget obliga - tions into enterprise risk management. • Monitoring geopolitical developments and their implications for trade, supply chains and market access. • Strengthening institutional governance practices and accountability to build and maintain stake - holder trust.

As the King Committee observed, corporate govern - ance in 2026 must be not just a set of rules, but a strategic tool for building resilience, maintaining credi - bility, attracting investment and contributing meaning - fully to societal and environmental concerns in an era of transformational change. South African organisa - tions that embrace this vision will be best positioned to create sustainable value for themselves, their stake - holders and the broader systems within which they operate.

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