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Articles

SUSTAINABILITY REPORTING IN NIGERIA: FREQUENTLY ASKED QUESTIONS

By FSAdmin 

At the 2022 United Nations Climate Change Conference (COP 27), the Financial Reporting Council of
Nigeria announced that it would move to adopt the International Sustainability Standards Board (ISSB)
IFRS Sustainability Disclosure Standards in Nigeria when they are issued in 2023.


Consequently, on the 7th of June, 2023 the Federal Government of Nigeria declared that all companies
involved in the Climate Change Fight will begin disclosure of financial accounts starting from January 1,
2024, in line with the International Sustainability Standards Board (ISSB) to promote transparency and
accountability of financial information to investors.

With the statement of the Federal Government, sustainability reporting in Nigeria is projected for an all-time increase. This brings to the forefront the importance of a mindset shift and an increased consideration of ESG-related matters across business operations and investment decisions of organisations and stakeholders.
This article provides answers to the frequently asked questions on sustainability reporting in Nigeria.

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