Compliance with the B-BBEE Codes is generally treated as another form of taxation for doing business in South Africa. Compliance with Enterprise and Supplier Development (ESD) is often achieved in a haphazard and inefficient manner, with the cost of compliance processed through the income statement as an expense. The result is that much of the transformative potential embedded in the Codes is lost. Whilst there are some success stories, they are few and far between and largely reside in the domain of large corporates that have the resources to invest in a comprehensive ESD strategy. Anela has developed an end-to-end outsourced solution for compliance with this complex aspect of the B-BBEE Codes, that converts what is generally a donation or grant based approach to ESD, into an investment that retains value and generates an investment return .