Our offices will be closed from 24 December 2025 and will re-open on 5 January 2026.

Events

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value.

FSPs are rethinking how they approach value, risk and responsibility in a world where ESG principles have become more mainstream. Although ESG reporting isn’t a formal requirement for all FSPs yet, it’s becoming a key part of how businesses are expected to operate. Starting the journey now can ease future compliance and support long-term sustainability.

What Is ESG reporting?

At its core, ESG reporting is about transparency. It’s the process of disclosing how an organisation performs against key environmental, social and governance indicators in a structured, responsible way.

In the South African context, these indicators are shaped by local frameworks like the King V Report on Corporate Governance (2025), the JSE Sustainability Disclosure Guidance (2022) and even the Companies Act – especially for listed or public companies. These frameworks guide companies to report on areas such as:

  • Carbon emissions and energy use
  • Water consumption
  • Labour practices and transformation
  • Community engagement and B-BBEE targets
  • Anti-corruption efforts
  • Governance structures and oversight

While these reporting obligations typically apply to larger corporates, they also offer valuable guidance for smaller firms looking to future-proof their practices.

Why ESG matters for FSPs

Clients are increasingly seeking products and solutions that reflect their personal values. While younger investors and clients have helped drive this trend, interest in ESG extends well beyond that group. Across all demographics, clients are showing greater awareness of environmental and social impact. As this demand grows, FSPs are weaving ESG considerations into their advice processes – not just to meet client expectations, but also because ESG can strengthen long-term risk management and enhance portfolio resilience.

At the same time, regulators are paying closer attention. In 2023, the FSCA launched its Sustainable Finance Programme of Work, aimed at aligning the financial sector with global ESG standards and climate goals. It also released the 2024 Sustainable Finance Consumer Risk Report and Roadmap, as well as the FSCA Sustainable Finance Update Report 2025. A new guidance notice is expected in 2025 to clarify how current legislation (such as requirements for fair, accurate and non-misleading information) applies within a sustainable finance context. The regulator has also consulted on possible mandatory climate-related disclosures and labelling standards to prevent greenwashing.

Understanding the legal framework

Although there’s no single ESG law that applies to all FSPs, several existing legal and governance frameworks are relevant and can help guide FSPs who want to implement or improve ESG practices:

  • The King V Report, released on 31 October 2025, is South Africa’s go-to corporate governance guide and encourages ESG transparency and integrated reporting as a matter of best practice.
  • The JSE Disclosure Guidance (2022) provides listed companies with ESG reporting expectations and frameworks aligned with international standards.
  • While the Climate Change Act, 22 of 2024, is not FSP-specific, its legislation reflects the national push towards sustainability.
  • The FAIS Act and General Code of Conduct doesn’t name ESG directly but some of its sections are applicable:

– Section 2: Acting in the client’s best interest includes considering ESG-related factors where they could materially affect product performance.

– Section 3: Managing conflicts of interest, particularly if a recommended product claims ESG alignment but doesn’t live up to it.

– Section 7: Disclosure and transparency require accurate, non-misleading product representations. This includes avoiding greenwashing and ensuring ESG claims are factually substantiated.

– Section 8: When it comes to suitability of advice, if a client indicates ESG preferences, these must be factored into the advice process.

  • The Treating Customers Fairly (TCF) Outcomes don’t explicitly reference ESG, but the principles closely align with it and support its implementation in the following ways:

– Outcome 1: Customers can be confident they are dealing with firms where TCF is central to the culture. Embedding ESG into a firm’s values and governance demonstrates a commitment to fairness, responsibility and ethical conduct.

– Outcome 2: Products and services are designed to meet the needs of identified customer groups. ESG factors help guide product design and advice to align with client values and long-term sustainability goals.

– Outcome 3: Customers are provided with clear information and are kept appropriately informed before, during and after the point of sale. Accurate ESG disclosures help prevent greenwashing and ensure that clients understand the characteristics, benefits and limitations of ESG-linked products.

  • The Fit and Proper Requirements outline the standards of honesty, integrity, competence and operational ability expected of FSPs and their Representatives. In the ESG context, this means having the competence to understand and apply ESG considerations and to ensure any ESG claims are truthful, evidence-based and clearly communicated.
  • Upcoming legislation like the Conduct of Financial Institutions (COFI) Bill and regulatory reporting framework such as the Omni-Risk Return are likely to increase expectations around governance, risk and data – all areas that intersect with ESG.

How to get started: A practical guide for FSPs

Whether you’re a large financial institution or a small advice practice, integrating ESG doesn’t have to be overwhelming. The key is to take a structured, phased approach:

  • Start with a gap analysis: Assess your current governance and reporting frameworks against ESG best practices – such as King V, the JSE’s guidance and FSCA expectations. This gives you a clear view of what you already have in place and where there are gaps.
  • Update policies and governance structures: Based on the findings of the gap analysis:

– Update responsible investment and environmental impact policies

– Assign ESG accountability – either through a dedicated ESG committee or the board

– Ensure ESG becomes part of business strategy and risk management

  • Begin collecting data: Start gathering measurable ESG data as early as possible. This includes metrics like your carbon footprint, B-BBEE performance and community engagement. This data will become increasingly important for regulatory reporting under COFI and the Omni-Risk Return.
  • Build internal capability: Provide staff with basic ESG training – both initial onboarding and ongoing training – so your team is equipped to understand and apply ESG in the due diligence of providers (services and products), advice, product discussions and operational decision-making.
  • Communicate your progress: Once the foundations are in place, share your ESG commitments with clients. Transparency builds trust – and clearly stating what you are doing, why it matters and how you’re improving can differentiate your practice in a competitive market.
  • For smaller FSPs: Focus on the fundamentals. Align first with what the FSCA expects, then scale over time. You don’t have to do everything at once – start where you are, build as you go and ask for help where needed.

Pitfalls to avoid

As you implement ESG, keep these common risks in mind:

  • Greenwashing: Avoid overstating ESG credentials or using vague marketing language. All ESG claims should be backed by real data and clear documentation.
  • Neglecting ESG in advice: If a client expresses ESG-related preferences, these must be considered in your product selection and advice process.
  • Inadequate systems: Poorly designed ESG processes can lead to inaccurate disclosures, missed deadlines or future compliance risks – especially as reporting expectations evolve.

Why ESG is worth it

Like any new regulatory focus, ESG can feel like extra work at first. But by getting ahead of the curve, you can build resilience, protect your clients and unlock real value.

Early adopters will be better positioned to comply with future reporting obligations, provide advice that aligns with client values and engage confidently with regulators.

Most importantly, ESG isn’t just about compliance – it’s about building a practice that is responsible, forward-thinking and equipped for long-term success.


For more information on how new industry developments, like ESG, is shaping the financial services industry, speak to your Compliance Officer or get in touch with us.

 

Sustainability in Focus – What ESG Means for FSPs

Posted on 28 November 2025

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value. FSPs … Continued

Read more

The Financial Sector Transformation Council (FSTC) has issued Reporting Notice 01 of 2025, formally calling on financial institutions to submit their annual verified B-BBEE compliance reports for issue dates between 1 January 2025 and 31 December 2025.

This requirement, in accordance with Section 10(4) of the B-BBEE Act 53 of 2003 and Statement FS000, Paragraph 8.5 of the Financial Sector Code (FS Code), ensures that institutions operating within South Africa’s financial sector remain transparent and accountable in their transformation efforts.

All financial institutions are expected to submit verified documentation reflecting their progress in implementing the FS Code. Entities are classified as follows:

  • Generic Entities (turnover >R50 million): Must submit a verified B-BBEE certificate and scorecard.
  • Qualifying Small Financial Institutions (QSFIs) (R10 million < turnover < R50 million): Must submit an affidavit using the prescribed FSTC template, available on the Council’s website, or verification certificate if they do not meet the 51% Black Ownership threshold.
  • Exempted Micro Enterprises (EMEs) (turnover ≤ R10 million): Must submit a sworn affidavit using the prescribed FSTC template, available on the Council’s website.

To ensure validity, all affidavits must be fully completed, clearly indicating the financial year-end, contain matching deponent and commissioner dates, and be issued within the 2025 reporting period.

All required documentation must be submitted by close of business on the 27 February 2026. Submissions should be emailed to reporting@fstc.org.za with the subject line: “FSTC 2025 Reporting – [Name of Entity]”.

Sustainability in Focus – What ESG Means for FSPs

Posted on 28 November 2025

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value. FSPs … Continued

Read more

The Ombud Council’s Annual Report for 2024/25 provides a comprehensive overview of the Council’s achievements, strategic priorities, and operational highlights. This article summarises the key points, offering practical insights for financial institutions.

Strategic priorities and achievements

The Ombud Council’s mandate is to ensure an accessible, effective, independent, and fair financial sector ombud system. The Council’s strategic priorities for 2024/25 included building a well-governed institution, supporting financial inclusion, enhancing ombud system coverage, and contributing to regulatory reforms.

1. Operational Independence: The Ombud Council achieved operational independence from the Financial Sector Conduct Authority (FSCA) in 2024/25, finalising its own financial, supply chain, and human resources policies. This transition was marked by the successful implementation of internal audit functions and the achievement of a clean audit opinion for the financial year.

2. Consumer Awareness Initiatives: The Council made significant strides in promoting consumer awareness of the ombud system. This included a multi-phase, multi-media advertising campaign, participation in Money Smart Week South Africa, and collaboration with the FSCA and other stakeholders. These efforts aimed to enhance financial literacy and support financial inclusion.

3. Ombud System Reform: The Council actively contributed to the structural and policy reforms of the financial sector ombud system. A highlight was the first anniversary of the National Financial Ombud (NFO), which replaced four industry ombud schemes. The Council also worked closely with the National Treasury, FSCA, and World Bank to develop new legislative proposals to strengthen the ombud system.

Key takeaways for financial institutions

  • Enhanced Consumer Protection: The Ombud Council’s efforts to streamline and strengthen the ombud system directly benefit financial institutions by ensuring a more transparent and efficient dispute resolution process. This enhances consumer trust and confidence in financial services.
  • Regulatory Compliance: Financial institutions must stay informed about the ongoing regulatory reforms and the new legislative proposals developed in collaboration with the Ombud Council. Compliance with these regulations is crucial for maintaining operational integrity and avoiding potential penalties.
  • Consumer Education: Financial institutions can leverage the Ombud Council’s consumer awareness initiatives to educate their customers about the ombud system. This not only supports financial literacy but also helps in managing customer expectations and reducing complaint volumes.

Good to Know

The Ombud Council conducted four on-site inspections of ombud schemes during the year, ensuring compliance and performance monitoring. Financial institutions should be prepared for such inspections and maintain robust internal controls to meet regulatory standards. The Council finalised a comprehensive complaint data reporting framework, setting consistent and comparable reporting requirements across ombud schemes. Financial institutions must ensure accurate and timely reporting of complaint data to comply with these requirements.

The Ombud Council’s new five-year Strategic Plan for 2025-2030 focuses on consumer education and awareness while continuing to fulfil its mandate.

The Ombud Council’s Annual Report 2024/25 highlights significant achievements and strategic priorities that directly impact financial institutions. By staying informed and aligning with the Council’s initiatives, financial institutions can enhance consumer trust, ensure regulatory compliance, and contribute to a more robust financial sector.

 

Sustainability in Focus – What ESG Means for FSPs

Posted on 28 November 2025

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value. FSPs … Continued

Read more

The Financial Intelligence Centre (FIC) reaffirmed its pivotal role in safeguarding South Africa’s economy through robust supervision and a strong compliance culture, as detailed in its 2024/25 Annual Report. The FIC’s efforts have been instrumental in supporting law enforcement and other partners to combat financial crime and move South Africa off the Financial Action Task Force (FATF) grey list.

A cornerstone of the FIC’s mandate is the supervision of institutions under the FIC Act. In the past year, the FIC adopted a risk-based supervision approach, focusing on institutions at higher risk of money laundering and terrorist financing. Out of 556 inspections conducted, most targeted medium and high-risk entities. Accountable institutions with the highest number of inspections by the FIC were Legal Practitioners (242), followed by Estate Agents (165), while the Financial Sector Conduct Authority (FSCA) issued 95 inspection reports on Financial Service Providers (FSPs). Following these inspections, 330 institutions were required to implement remedial actions for non-compliance, with further enforcement or monitoring for those failing to comply. The FIC imposed 25 administrative sanctions, amounting to R2.2 million, underscoring its commitment to enforcement.

Over 55 000 institutions registered with the FIC submitted more than 13.4 million regulatory reports, including over 570 000 suspicious transaction reports. These reports form the backbone of the FIC’s financial intelligence, which in 2024/25 contributed to the recovery of nearly R144 million in criminal proceeds.

Other general highlights from the past year include the FIC’s leadership in national initiatives such as the Reformed Fusion Centre and Asset Recovery Hub, which expedited asset recovery and facilitated multi-disciplinary investigations. The FIC also continued to provide guidance and awareness activities to enhance compliance and understanding of anti-money laundering and counter-terrorism measures.
Through targeted supervision, rigorous compliance monitoring, and impactful intelligence, the FIC continues to play a vital role in protecting the integrity of South Africa’s financial system.


Masthead can assist you with FICA compliance, preparation for FIC inspections and FICA training

We offer a wide range of services to all institutions that require FICA compliance, including assistance with registration, FICA training for your employees, hands-on assistance with the implementation of FICA requirements in your business and support services when preparing for a FIC inspection.

Speak to your Masthead Compliance Officer or get in touch with us for more information on how Masthead can assist you to be compliant in terms of the FICA requirements.

Sustainability in Focus – What ESG Means for FSPs

Posted on 28 November 2025

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value. FSPs … Continued

Read more

National Treasury issued a media statement regarding South Africa’s formal removal from the Financial Action Task Force (FATF) greylist on 24 October 2025; this marks a pivotal development for the country’s financial system and its global reputation. The FATF’s decision, announced after its plenary in Paris, that it recognises the extensive reforms undertaken by the South African government and regulators to strengthen anti-money laundering (AML) and counter-financing of terrorism (CFT) frameworks.

This development brings relief for Accountable Institutions (AIs) as they have faced heightened scrutiny from international partners, increased compliance costs, and delays in cross-border transactions since South Africa’s greylisting in February 2023. Exiting the list indicates restored confidence in South Africa’s regulatory integrity whilst paving the way forward for smoother global financial interactions.

However, the National Treasury cautioned, this milestone does not mark the end of its reform efforts as it is “only the start of a broader process” by the FIC to ensure lasting institutional resilience.

The FATF requires ongoing demonstration of compliance through measurable outcomes such as successful investigations, prosecutions, and sanctions related to AML/CFT breaches. This AIs must maintain vigilance and embed sustainable compliance cultures across their operations.

Enhanced due diligence, continuous staff training, and effective transaction monitoring remain crucial. Regulators like the Financial Sector Conduct Authority (FSCA) and the Financial Intelligence Centre (FIC) are expected to continue with intensified supervision, ensuring that improvements achieved during the greylisting period are not reversed.

The upcoming FATF Mutual Evaluation (2026–2027) will test the durability of reforms. AIs that strengthen governance and invest in AML capabilities, tools or technologies will not only support national compliance but also enhance South Africa’s competitiveness in a now, more trusted, financial environment.


Do you need assistance with your FICA compliance?

Masthead has been helping businesses implement and comply with FICA requirements since 2004. We provide tailored FICA compliance solutions to help accountable institutions meet regulatory requirements efficiently and effectively. Our services include:

  • FICA Implementation
  • FICA Compliance Monitoring
  • FICA RMCP Implementation
  • FICA Risk and Compliance Return
  • FIC Inspection Preparation and Support
  • FICA Training

Get in touch with us for more information and assistance, or contact your nearest Masthead Regional Office.

 

Sustainability in Focus – What ESG Means for FSPs

Posted on 28 November 2025

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value. FSPs … Continued

Read more

FSCA budget and levies 2026/27 – What FSPs need to know

The Financial Sector Conduct Authority (FSCA) has published its proposed budget, estimates of expenditure, and levies and fees for the 2026/27 financial year, inviting public comment as required by the Financial Sector Regulation Act, 2017 (FSR Act). These proposals are of particular importance to Financial Services Providers (FSPs) and other financial institutions, who are directly affected by the levies that fund the FSCA’s operations.

The FSCA’s mandate and funding model

The FSCA’s mandate is to enhance the efficiency and integrity of South Africa’s financial markets, promote fair customer treatment, provide financial education, and support financial stability. To fulfil this mandate, the FSCA is primarily funded by levies imposed on supervised entities, including FSPs, as well as certain fees for specific services. The Levies Act and the FSR Act together regulate how these levies are calculated and imposed.

For the 2026/27 financial year, the FSCA is budgeting for gross revenue of R1.231 billion, with levies accounting for 94% of this amount. The remaining revenue comes from fees (3%) and other sources. The FSCA’s operational expenditure is budgeted at R1.230 billion, resulting in a modest surplus. Staff expenses, as is typical for a regulatory body, are the main cost driver, representing 65% of total expenditure.

Proposed changes to levies for FSPs

The FSCA proposes to increase the levy variables by 4% for 2026/27, which is slightly below the average Consumer Price Index (CPI) increase of 4.4% for 2024. This decision reflects an attempt to balance the FSCA’s funding needs with the economic realities facing regulated entities. Notably, the FSCA is not proposing any increase in the fees charged for specific services in the upcoming year.

The levies payable by FSPs are detailed in Schedule 2 of the Levies Act and are structured according to the type and size of the FSP. The calculation typically involves a base amount plus a variable amount, which is often linked to the number of key individuals and representatives, or the value of assets under management, depending on the FSP’s category.

For example, for Category I or IV FSPs, the proposed base levy for 2026/27 is R4,167.07 (up from R4,006.80), with a variable levy of R601.91 per key individual or representative (up from R578.76). The maximum levy for these FSPs is set at R2,893,800. Category II, IIA, and III FSPs face a higher base levy of R8,681.40, with variable components based on both personnel and assets under management. For FSPs focused solely on long-term insurance subcategory A or Friendly Society Benefits, the base levy is R4,167.07, but the variable component remains unchanged at R250 per individual.

FSPs, micro-insurers, collective investment schemes, and other supervised entities each have their own levy formulas, with most categories seeing a uniform 4% increase in both base and variable components. Regardless, the cumulative effect of levy increases, compliance costs, and technology investments is placing significant pressure on small and start-up FSPs.

Masthead, has submitted detailed commentary on the proposals, acknowledging the levy increase to 4% rather than the full CPI-based adjustment. However, noting ongoing challenges faced by smaller, independent FSPs, who are particularly vulnerable to rising operational costs, regulatory complexity, and constrained economic conditions.

The FSCA’s 2026/27 budget and levies proposals reflect a careful balancing act between funding effective regulation and supporting the resilience of the financial services sector. While the proposed 4% increase is below inflation, the industry may require an even greater sensitivity to the challenges faced by the smaller FSPs and other industry participants.

To access the annexures, click here.

 

Sustainability in Focus – What ESG Means for FSPs

Posted on 28 November 2025

As ESG (Environmental, Social and Governance) becomes an increasingly important consideration, financial service providers (FSPs) have an opportunity to shift their thinking. Rather than treating ESG as another administrative burden, early adopters can embed it into governance, advice and risk management – and in doing so, build trust, reduce risk and create long-term value. FSPs … Continued

Read more

WHO ARE WE

Established in 2004, Masthead (Pty) Ltd offers nationwide compliance and business support to independent financial advisors, corporate FSPs, credit providers, legal and property practitioners, and others. We help our clients navigate key regulations like FAIS, FICA, POPIA, and the National Credit Act. With a team of experts, we provide practical solutions across compliance, practice management, and business development to help businesses stay compliant and thrive. Masthead (Pty) Ltd is part of the Masthead Group, alongside Masthead Financial Planning (Pty) Ltd – a licensed FSP dedicated to supporting financial advisors with streamlined operational and regulatory solutions.

Why Masthead?

CONTACT US

Phone:

021 686 3588

E-mail:

 Show Email

B-BBEE CERTIFICATE

Masthead is a level 1 B-BBEE contributor.

Read more and view certificate