Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003)Industry ChartersChartered Accountancy CharterSection C From Theory to Practice: The Scorecard13. The QSE Scorecard for the CA Sector13.2 Application of the CA Sector QSE Scorecard13.2.3 The QSE Employment Equity Scorecard |
The objective is to measure initiatives targeted to achieve Employment Equity in respect of all Measured Entities (CA sector QSEs) in the workplace by means of the indicators listed below. A fundamental principle is to ensure alignment with the EE Act.
The Employment Equity Element of the QSE scorecard is a simplified version of the Generic Scorecard. The objective of this simplification is to enable small and medium businesses to comply more easily with the requirements of the Codes.
For purposes of this section the indicators and Weightings shall be as follows:
QSE Employment Equity indicators |
Weighting points |
Compliance Target |
|
|
Code |
CA sector |
For 2011 |
for 2016 |
|
Black Employees of the Measured Entity who are Management as a percentage of all Management adjusted using the adjusted recognition for gender |
15 |
15 |
40% |
60% |
Black Employees of the Measured Entity as a percentage of |
10 |
10 |
60% |
70% |
all Employees adjusted using the adjusted recognition for |
|
|
|
|
gender |
|
|
|
|
Bonus points |
2 |
2 |
|
|
For meeting or exceeding the EAP Targets in each category above |
• | Wherever possible a Measured Entity must use the data that it files with the Department of Labour under the EE Act in calculating its score under the Employment Equity scorecard. |
• | In order for a Measured Entity to achieve bonus points at a particular level, the entity needs to meet or exceed the EAP Targets for that specific level (1 for Management; 1 for all Employees). |
• | A Measured Entity exempt from filing returns must compile its data for calculating its score under the Employment Equity scorecard using the guidelines set out in the EE Act and its Employment Equity Regulations. |
For purposes of the CA sector QSEs, indicator Weightings have the following definitions:
• | Representation of Black People in Management means Employees of a Measured Entity who undertake the day-to-day management of the Measured Entity but who do not necessarily have ownership in the Measured Entity. |
• | Representation of black Employees among all staff in the enterprise means that even if Black People are not represented in Management, the enterprise will be able to score up to 10 of the 25 Weighting points for Employment Equity. |
Measurement of the economic Employment Equity indicators
In this calculation the adjusted recognition for gender as per paragraph 13.2 is used.
Where A = score for the measured category indicator
B = adjusted recognition for gender
C = Target for that measurement category
D = Weighting for the measured indicator