Environmental, Social and Governance (ESG)

ESG State of Play Report in Nigeria

The primary objective of this publication is to present a comprehensive, evidenced based report on Nigeria’s environmental, social and governance (ESG) landscape by assessing (i) the current status of ESG adoption, implementation and reporting by national companies; (ii) key actors, initiatives and regulatory frameworks shaping ESG practices; (iii) sectorial insights and best practices from leading organizations; and (iv) gaps, challenges, risk and opportunities for scaling ESG compliance and performance in SMEs and large corporations.

© International Labour Office
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Date of publication

18 February 2026

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PDF 28.01 MB

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