Climate Reporting Compliance for Nigerian Enterprises
Prepare for SEC Nigeria sustainability disclosure requirements
15+
Markets
1,000+
Integrations
CSIRO
Backed AI
$473B+
Data Analysed
Regulatory requirements
SEC Nigeria Sustainability Disclosure Guidelines
Nigeria's Securities and Exchange Commission has issued Sustainability Disclosure Guidelines requiring listed companies and other capital market participants to make sustainability disclosures, with climate reporting aligned to ISSB standards. Nigeria is positioning itself as a leader in African sustainability reporting, with mandatory requirements expected from 2028.
Who must report
All public companies registered with the SEC Nigeria, listed entities on the Nigerian Exchange Group (NGX), and other registered capital market operators. Comply-or-explain basis through 2027, with mandatory compliance expected from financial years beginning on or after 1 January 2028.
Penalties
SEC Nigeria enforcement actions including administrative penalties, suspension of registration, and prohibition orders. Specific penalty framework for sustainability disclosures to be finalised alongside mandatory requirements.
Frameworks
Key compliance deadlines
Sustainability guidelines issued
SEC Nigeria issued the first Sustainability Disclosure Guidelines for capital market participants, establishing a comply-or-explain framework.
ISSB alignment announced
SEC Nigeria announced plans to align sustainability disclosure requirements with ISSB standards, joining the African ISSB adoption initiative.
Capacity building period
Ongoing capacity building, pilot reporting, and development of sector-specific guidance to prepare the market for mandatory disclosures.
Mandatory reporting expected
All in-scope entities expected to begin mandatory sustainability disclosures aligned with ISSB standards.
How Avarni helps you comply
Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.
Scope 1, 2 & 3 Emissions
Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.
Framework Reporting
Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.
Audit-Ready Outputs
Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.
1,000+ Integrations
Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.
AI-Powered Analysis
CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.
Real-Time Dashboard
Track your progress with live emissions data, compliance status, and supplier mapping.
Our Nigeria presence
Office Address
3rd Floor, Mulliner Towers, 39 Alfred Rewane Road, Ikoyi, Lagos
Phone
+234 1 461 8200
Our Nigeria Team
Our Nigeria team is helping pioneer sustainability reporting across Africa, working with listed companies and capital market participants to build disclosure capabilities ahead of mandatory requirements.
“Getting ahead of the mandatory deadline has given us a real competitive advantage with international investors. Avarni made it possible to produce credible climate disclosures even when local guidance was still developing.”
Oluwaseun Adeyemi
Head of Corporate Affairs & ESG, Atlantic Energy Holdings Plc
Get compliant before January 2028
Don't wait until the last minute. Start your Nigeria compliance journey today.
Or call us to speak with a Nigeria compliance specialist