What the check looks at
- Environment. Whether you measure energy use and emissions, have targets, and understand your climate risks.
- Social. Policies and data on your people, your communities and your suppliers.
- Governance. Who is accountable for sustainability, how risks are managed, and whether your data would stand up to assurance.
Why it matters now
The Financial Reporting Council of Nigeria has adopted IFRS S1 and S2. Reporting is voluntary until the end of 2027 and becomes mandatory for public interest entities for periods beginning on or after 1 January 2028, with smaller companies following in 2030. The first report needs a full year of reliable data behind it, so the work starts well before the deadline.
From a self-check to an audit
This check relies on your own answers. Our finance advisory team tests the evidence: ESG diagnostics against GRI, SASB and the IFRS standards, a carbon footprint, risk mapping and support through to a published report.