在案例研究中，van der Heever & Bell认为，在广告行业转型至关重要，由于影响这个行业在社会规范和趋势。他们进一步认为，开普敦的广告业已经实施了，并在遵守守则规定的目标方面取得了进展，尽管承认可能会对实现转型目标的代码的成功产生影响。
有三的基础广泛的黑人经济授权码2007实践七要素合规（“代码”）（即管理控制、公平就业和技能发展）在开普敦的广告业，由Duffet、van der Heever和Bell已认真分析使用2009研究。本研究着眼于阻碍或促进这个产业转型的因素，关系到B-BBEE代码和适用转化章程。
Table of Contents
Understanding the Scorecard
Compliance of the Advertising Industry in Cape Town
In the case study, Duffett, van der Heever & Bell argue that transformation within the advertising industry is vital due to the influence this sector has over social norms and trends (Duffett, van der Heever & Bell, 2009). They further argue that the advertising industry in Cape Town has implemented BEE and is making progress in complying with the targets set out in the Codes, although admit that there are some challenges that may impact on success of the Codes to achieve transformation goals.
Compliance with three of the seven elements of the Broad-Based Black Economic Empowerment Codes of Good Practice of 2007 (“Codes”) (namely Management Control, Employment Equity and Skills Development) of the advertising industry in Cape Town, has been critically analysed using the 2009 study by Duffet, van der Heever and Bell. The study looks at factors that hinder or promote transformation in this industry, in relation to the B-BBEE Codes and applicable transformation charters.
The advertising industry falls within the scope of the Marketing, Advertising and Communication (“MAC”) Transformation Charter, gazetted in terms of Section 12 of the Broad-Based Black Economic Empowerment (“B-BBEE”) Act (Act No. 53 of 2003). Under Section 12, a transformation charter is not binding on the industry, unlike the Codes, which were gazetted in terms of Section 9(1) of the B-BBEE Act (B-BBEE Codes, 2007, p15). This is mentioned as one of the factors impeding success of transformation in the advertising industry, as it has created some confusion for scorecard preparation. Furthermore, at the time of conducting the study, SANAS had delayed the process of accrediting Verification Agencies to July 2008. This meant that many companies were performing self-assessments to determine their compliance in terms of the B-BBEE Codes in order to save money on costly verifications. Consequently, the results from the study may not be entirely reliable, but they nevertheless form a useful basis to understand B-BBEE compliance in the advertising industry in Cape Town.
The B-BBEE Act of 2003 was introduced as a model for growth for the South African economy. Encapsulated in this model is the notion that “no economy can grow while the majority of its population are excluded”. (Okharedia, 2014)
The Codes, which were subsequently gazetted in 2007, provided a tool for measuring empowerment (and by implication, transformation) within a company, known as the ‘Scorecard’. Seven elements to this scorecard cover various forms of empowerment, known as direct empowerment (Equity Ownership and Management Control), human resource development (Employment Equity and Skills Development) and indirect empowerment (Preferential Procurement, Enterprise Development and Socio-Economic Development). Specific targets are set for all entities, and these targets are weighted out of 100. Once the scores for each element are added up, they will result in a total number of points out of 100, which indicates the B-BBEE Status (Level 1 to 8) and Procurement Recognition Level (135% - 0%). If a sector-specific code is issued in terms of Section 9(1) of the B-BBEE Act, it may have different targets and weightings to that of the Codes of Good Practice, which are applicable to that industry/sector only). (B-BBEE Codes of Good Practice, 2007, p15).
Due to the focus on the Management Control, Employment Equity and Skills Development elements, the table that follows presents only these three (3) elements, rather than all seven (7).
Understanding the Scorecard 理解记分卡
As one can see from Table 1, each element is further split into sub-elements or indicators. Each indicator has a point weighting, and a target. We will be focusing on the target for years 0 to 5 (since the Codes came into effect in 2007, and the applicable case study was published in 2009, which is within the first 5 years of the Codes).
The Management Control score card measures board participation of black people in general, and black females specifically. Additionally, participation by black people at Senior Top Management level and “Other Top Management” level is encouraged in this element of the Codes. Emphasis is also placed on participation of black Executive Directors.
Participation of black women at board and top management level is further encouraged through the Adjusted Recognition for Gender (“ARG”) provisions of the Codes. This provision places a greater weighting on black women, by dividing the percentage of black people by 2, and then adding the percentage of black females. The enhancement does have a limitation, in that when adding back the black female percentage, this figure cannot exceed 50% of the target for that indicator (in other words, if the target is 40%, then one can add back a maximum of 20% to the total black percentage representation which had been divided by 2.
Similarly, the Employment Equity and Skills Development score cards also utilise the ARG in order to encourage equality between men and women (black females should make up half the target of black people, which is also statistically feasible, as females constitute half of the population in South Africa (Commission for Employment Equity, 2013).
The Employment Equity scorecard measures four areas of employment; Senior Management, Middle Management and Junior Management, as well as disabled employees, while Skills Development measures expenditure on skills training for black employees in general and black employees with disabilities specifically. It also measures the number of employees engaged in Learnerships (or Category B, C or D Learning Programs, as per the Learning Program matrix contained in Annexe 400A of Code 400) as a percentage of the company’s total staff compliment.
Comparison of the Codes and MAC Transformation Charter 开普敦广告业的合规性
Upon closer inspection of the targets contained in the Management Control, Employment Equity and Skills Development Scorecards of the MAC Transformation Charter and the Codes of Good Practice, the weightings are different, and the targets are phased in from 2006 to 2014 such that the 2014 targets match that of the Codes (or are higher than targets contained in the Codes);
Points available under Board participation for the MAC Charter are 5, and targets will be phased in from 25% in 2006, to 50% in 2014 (whereas the Codes offer 3 points for 50% black board participation)
The same target applies to Executive directors,
Senior Top Management and Other Top Management under the MAC Charter set the target to 25% at first, increasing to 30% in 2009 and finally 50% in 2014 (which is higher than the Codes for Senior Top and Other Top Management targets of 40%, un-staggered) while the available points under the MAC charter are higher in all three categories (4 and 3 points available, instead of 3 and 2 respectively).
The target for Independent Non-executives is lower under MAC at 30% (and is phased in from 10% in 2006), as opposed to 40%.
Under Employment Equity, the MAC Charter imposes one target for Senior, Middle and Junior Management of 25% in 2006 gradually increasing to 60% in 2014, unlike the Codes, which indicate 2 phases of targets, for each level of management separately.
The Skills Development element is more similar between the Codes and the MAC Charter, unlike the previous 2 elements, however, the total skills expenditure on black employees as a percentage of the Leviable Amount target phased in from 1% in 2006 to the full 3% (as per the Codes) by 2014.
These different targets make MAC Charter slightly easier to comply with, in terms of absolute targets.
Compliance of the Advertising Industry in Cape Town
According to Duffet, van der Heever and Bell, the advertising industry in Cape Town reported an increase in black employees from 35.2% in 2004 to 40.2% in 2006. They further reported that black female employees increased from 21% in 2004 to 23.9% in 2006. With regard to management positions, there was a reported increase in black female managers, from 13.8% in 2004 to 17.7% in 2006.