IEB EXAMINER’S EDITION
EXAMINER’S EDITION
2026 GRADE 12
GRADE 12
MASTERING SECTION C:
BUSINESS REPORTS
APPLICATION: RESTAURANTS
WHAT IS THIS ABOUT?
Example question [50 marks]
A break-down of the question and topics
Real example answer + marker’s annotations
Tips on how to improve
YOU GET
4 simple steps to write a distinction-
worthy report.
An example of a high-ranking response.
Examples of application marks.
Current Affairs example.
The rubric analysis.
THIS QUESTION IS ABOUT:
Corporate Governance and
the Micro Environment
, MASTERING SECTION C: BUSINESS REPORTS
This study guide
The central goal of this booklet is to clarify the assessment standards for the Independent Examinations Board (IEB) Grade 12 Business
Studies Section C: The Business Report. By presenting a range of candidate responses – demonstrating high level of achievement –
this resource aims to provide a tangible understanding of how student work aligns with the IEB's curriculum requirements. For each
part, you will find annotated marker responses. These annotations, are provided by an experienced examiner, offer a detailed
explanation of the marking process, explicitly indicating why specific marks were awarded or withheld.
LET’S START
FORMAT 1 To:
(2 marks)
2 Date: 0-1 0
3 Topic:
4 Compiled by: 2-3 1
5 Structure - including paragraphs, subheadings,
bullets etc. 4-5 2
Learner responses Annotations (Teacher’s Notes)
High ranking response 2/2
All five criteria are achieved,
therefore full marks
F – indicates format
APP – indicates application,
1 mark for mentioning the
business.
Tip: Rather address to the
CEO of… then another mark
would be given for
Stakeholder.
STEP 1: Analyse the question (Break down the question into smaller parts)
There will always be a problem / challenge, so ask yourself the following two questions:
1. What are the topics?
Usually, the Business Report will combine two topics, but it can be one.
(Chapters from the Textbook)
2. What is the question asking?
To improve performance To reduce the risk To gain a competitive advantage To ethical / avoid unethical acts
Page 1 of 7 Compiled by C. Nel
EXAMINER’S EDITION
2026 GRADE 12
GRADE 12
MASTERING SECTION C:
BUSINESS REPORTS
APPLICATION: RESTAURANTS
WHAT IS THIS ABOUT?
Example question [50 marks]
A break-down of the question and topics
Real example answer + marker’s annotations
Tips on how to improve
YOU GET
4 simple steps to write a distinction-
worthy report.
An example of a high-ranking response.
Examples of application marks.
Current Affairs example.
The rubric analysis.
THIS QUESTION IS ABOUT:
Corporate Governance and
the Micro Environment
, MASTERING SECTION C: BUSINESS REPORTS
This study guide
The central goal of this booklet is to clarify the assessment standards for the Independent Examinations Board (IEB) Grade 12 Business
Studies Section C: The Business Report. By presenting a range of candidate responses – demonstrating high level of achievement –
this resource aims to provide a tangible understanding of how student work aligns with the IEB's curriculum requirements. For each
part, you will find annotated marker responses. These annotations, are provided by an experienced examiner, offer a detailed
explanation of the marking process, explicitly indicating why specific marks were awarded or withheld.
LET’S START
FORMAT 1 To:
(2 marks)
2 Date: 0-1 0
3 Topic:
4 Compiled by: 2-3 1
5 Structure - including paragraphs, subheadings,
bullets etc. 4-5 2
Learner responses Annotations (Teacher’s Notes)
High ranking response 2/2
All five criteria are achieved,
therefore full marks
F – indicates format
APP – indicates application,
1 mark for mentioning the
business.
Tip: Rather address to the
CEO of… then another mark
would be given for
Stakeholder.
STEP 1: Analyse the question (Break down the question into smaller parts)
There will always be a problem / challenge, so ask yourself the following two questions:
1. What are the topics?
Usually, the Business Report will combine two topics, but it can be one.
(Chapters from the Textbook)
2. What is the question asking?
To improve performance To reduce the risk To gain a competitive advantage To ethical / avoid unethical acts
Page 1 of 7 Compiled by C. Nel
