Criminal Liability Requirements of the New Broad-Based Black Economic Empowerment (B-BBEE) Statutory Fronting Offence
Journal of Contemporary Roman-Dutch Law, Vol. 81, p. 355-373, 2018
19 Pages Posted: 12 Feb 2019
Date Written: August 1, 2018
A “fronting practice” generally refers to those activities or transactions that serve as a cover for the secret or illegal activities of a person or group. Other pieces of legislation, such as the Income Tax Act, the Companies Act and the Labour Relations Act, describe these practices as avoidance, circumvention or non-genuine operations or activities. In the context of Broad-Based Black Economic Empowerment (B-BBEE), practices of so-called window-dressing or tokenism are referred to as “fronting” or “fronting practices”. These practices describe disguised or deceiving B-BBEE initiatives as a “token of the superficial inclusion of historically disadvantaged persons into mainstream economic activities with no actual transfer of wealth or control”.
Keywords: Broad-Based Black Economic Empowerment, fronting practice, tokenism
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