1. Food & Trees for Africa

2. South Africa’s national social enterprise started in 1990 Non-Profit Company (NPC) Public Benefit Organisation (PBO) B-BBEE Compliance Carbon Risk Largest food security organization in South Africa About Us

3. An Established Brand

4. 4.5 million+ trees to communities across South Africa 5 000+ food gardens in historically disadvantaged communities 2015/2016 Some Achievements Productivity SA – 2015 – SA Co-operative of the Year 2015 - Bakotudi Cooperative – Thabazimbi IDC Project of the Year 2015 -Mogwase – Presented as example in parliament 3 Nominations for 200 Young South Africans

5. Programmes Food Security Carbon Offset

6. RFA – Compliance Risks Carbon Tax B-BBEE

7. Carbon Tax What I’m Not Going to Talk About When is it coming? What’s the cost going to be? Enforcement?

8. Carbon Tax What I’m Not Going to Talk About

9. Carbon Tax I Do Know This

10. Carbon Tax RFA / FTFA Group Carbon Scheme Company A Company C Company B

11. Carbon Tax

12. CO2 Compliance = Carbon Tax + B-BBEE C02 Compliance = Carbon Tax - B-BBEE

13. B-BBEE The Basics OwnershipManagementEmployment EquitySkills DevelopmentEnterprise & Supplier DevelopmentPreferential ProcurementSocio-Economic Development

14. B-BBEE The Basics OwnershipManagementSkills DevelopmentEnterprise & Supplier DevelopmentSocio-Economic Development Enterprise DevelopmentSupplier DevelopmentPreferential Procurement 251520405 51520 544 Enterprise & Supplier Development

15. B-BBEE The Basics

16. B-BBEE Compliance Issues OwnershipManagementSkills Development Enterprise & Supplier Development Socio-Economic Development 251520405 5 65

17. B-BBEE The Easy Ones – Sort of Socio-Economic Development 1% of NPAT Enterprise Development 1% of NPAT 55 Supplier Development 2% of NPAT 15

18. B-BBEE The Slightly More Tricky Skills Development Variable Preferential Procurement % of Procurement Spend 20

19. The BEE Tree Socio Economic Development (SED) Skills Development Enterprise Development (ED) Supplier Development (SD) Preferential Procurement -- Carbon Assets / Offset Sustainable Small-Scale Agriculture / Agribusiness -- 18a Tax Receipt

20. SED - Food Gardens for Africa

21. SED - Trees for Homes

22. Farmer Eco-Enterprise Development (F.E.E.D) Developing Commercial Farmers

24. Other Suggestions

25. Company ACompany B

26. QUESTIONS ? Thank You.