MAC2602
Assignment 2
Semester 2
DUE 8 September 2025
, MAC2602: COMPULSORY ASSESSMENT 02/ SEMESTER 2
DUE DATE: 8 SEPTEMBER 2025 @ 21:00 SAST
PART A (14 Marks)
A1. SWOT Analysis of Special Group’s Non-Financial Performance
A SWOT analysis evaluates strengths, weaknesses, opportunities, and threats relating
to non-financial (Economics/ESG) performance.
Strengths (Internal positives):
1. Robust governance framework – Special Group has a Social and Ethics
Committee aligned with King IV and B-BBEE standards, which strengthens
ethical oversight and compliance.
2. Employee development investment – Nearly half of the workforce receives
annual training, including learnerships for employees with disabilities. This
demonstrates strong commitment to social development and inclusivity.
Weaknesses (Internal negatives):
1. Poor safety record – Despite other achievements, one workplace fatality and
over 500 accidents were recorded. This undermines credibility in workplace
health and safety.
2. Inconsistent ESG (Economics) implementation – Standards vary across
regions; for example, carbon neutrality is achieved only in Australia, not across
the group.
Opportunities (External positives):
1. Expansion of carbon-neutral practices – The success in Australia provides a
blueprint to roll out sustainability practices group-wide.
Assignment 2
Semester 2
DUE 8 September 2025
, MAC2602: COMPULSORY ASSESSMENT 02/ SEMESTER 2
DUE DATE: 8 SEPTEMBER 2025 @ 21:00 SAST
PART A (14 Marks)
A1. SWOT Analysis of Special Group’s Non-Financial Performance
A SWOT analysis evaluates strengths, weaknesses, opportunities, and threats relating
to non-financial (Economics/ESG) performance.
Strengths (Internal positives):
1. Robust governance framework – Special Group has a Social and Ethics
Committee aligned with King IV and B-BBEE standards, which strengthens
ethical oversight and compliance.
2. Employee development investment – Nearly half of the workforce receives
annual training, including learnerships for employees with disabilities. This
demonstrates strong commitment to social development and inclusivity.
Weaknesses (Internal negatives):
1. Poor safety record – Despite other achievements, one workplace fatality and
over 500 accidents were recorded. This undermines credibility in workplace
health and safety.
2. Inconsistent ESG (Economics) implementation – Standards vary across
regions; for example, carbon neutrality is achieved only in Australia, not across
the group.
Opportunities (External positives):
1. Expansion of carbon-neutral practices – The success in Australia provides a
blueprint to roll out sustainability practices group-wide.
