Sustainability Reporting Guideline 1 in Nigeria (2026)

The Sustainability Reporting Guideline 1 provides requirements for sustainability reporting by Nigerian entities. Issued by the Financial Reporting Council of Nigeria, the guideline establishes a framework for reporting sustainability-related information and supports the adoption of international sustainability disclosure standards within the Nigerian reporting environment. It became effective on 16 February 2026 and provides regulatory guidance for entities applying the new sustainability reporting requirements in Nigeria.

Country

Nigeria

Type

Guideline

Published

16 February 2026

File size

360 KB

Sourced from official government publications. Always verify against the official source before relying on this document for legal purposes.