This is the fourth article summarising draft amendments for the DTIC’s B-BBEE Draft Codes of Good Practice. Refer to the previous article titled “B-BBEE Draft Codes of Good Practice and public commentary for draft statements – 29 January 2026 updates” for the initial details.
The draft statement is accessible at the following hyperlink on the departmental website: https://www.thedtic.gov.za/wp-content/uploads/DraftCodeSeries-600-of-2026.pdf
STATEMENT 600: THE FRAMEWORK FOR THE QUALIFYING SMALL ENTERPRISE SCORECARD OBJECTIVES OF THIS STATEMENT
OBJECTIVES OF THIS STATEMENT
1.1 The objectives of this statement are to:
1.1.1 Specify the Elements of Broad-Based Black Economic Empowerment (B-BBEE) measurable under the Qualifying Small Enterprise (QSE) Scorecard;
1.1.2 Specify the QSE Scorecard.
1.1.3 Specify the principles in the Generic Statements (100-500) applicable to Qualifying Small Enterprises.
1.1.4 Specify the scorecard for measuring the Qualifying Small Enterprise (QSE) contributions to B-BBEE.
1.1.5 The key measurement principles for measuring QSE contribution to B-BBEE are specified under Statement 000: General Principles and the Generic Scorecard.
ELIGIBILITY AS A QSE
Any enterprise with an annual total revenue of between R10 million and R50 million qualifies as a QSE if its qualification does not result from circumvention of the codes.
THE QUALIFYING SMALL ENTERPRISE SCORECARD
The following table represents the QSE Scorecard and contains the elements of the scorecard and the weightings for each element:
Note the inclusion of the Transformation Fund.
B-BBEE compliance of a QSE must be determined in accordance with code 000. Any matter concerning the application of the QSE scorecard that is not dealt with explicitly in this scorecard must be dealt with in terms of Codes 100-500.
No changes were made to the ownership, management control and skills development elements of the scorecard. Enterprise and Supplier Development has seen some minor changes for procurement spend from empowered suppliers, exempted EMEs and designated groups.
The inclusion of a transformation fund is notable and shown in the following table:
Note the inclusion of 3-year contracts for the allocation of bonus points.
A few minor changes were made to ANNEXE 604 (A) Benefit Factor Matrix for grant contributions, such as performance-based payments, the exclusion of derived benefits for the measured entity, repayment schedules, outstanding loans, minority investment value benefits, and the grant contribution to the Transformation Fund requiring a full grant amount tied to a 100% benefit factor.
THE BENEFIT FACTOR MATRIX
The minister may from time to time, by notice in the Gazette, revise or substitute the benefit factor matrix. Any changes will only be applicable to compliance reports prepared for a measured entity in respect of the first 12-month period following the gazetting of a revision or substitution.
The reader is reminded to access the draft statement at the following hyperlink on the departmental website: https://www.thedtic.gov.za/wp-content/uploads/DraftCodeSeries-600-of-2026.pdf
