The ESD Beneficiary Matrix
It represents all the different areas that you are allowed to claim as a company for your 2% NPAT under Supplier Development or your 1% NPAT under Enterprise Development. The ESD Beneficiary Matrix should be used as part of your planning process for your ESD Plan.
The Beneficiary Matrix indicates Monetary and Non-Monetary as well as Recoverable and Non-Recoverable methods for Enterprise and Supplier Development, however these cannot always be strictly classified in these areas. Nevertheless this gives us one way to represent the different methods of Enterprise and Supplier Development as specified by the codes.
This short presentation provides information on some of the differences in the ESD Beneficiary Matrix between the old BBBEE codes and the ammended codes.