Emvert
EM
VERT
SEC 2027
108 days until the first reporting year opens

Carbon accounting,
built for Nigeria.

Emvert turns scattered utility bills, generator logs and supplier data into FRC- and SEC-ready disclosures — calculated on Nigerian emission factors, evidenced line by line, and billed in Naira.

Emissions overview

FY 2025

4,284

tCO₂e

Scope 1

1,126

Scope 2

984

Scope 3

2,174

18 data sources

Methodology linked

2027
SEC · Listed companies

Listed companies file sustainability disclosures.

2028
FRC · Public interest entities

Public interest entities report under the national framework.

2030
SMEs · Small & medium enterprises

The reporting net widens to smaller companies.

Reports mapped to the frameworks your regulators ask for

Emvert maps reports to Financial Reporting Council of Nigeria, Securities and Exchange Commission, Nigeria, ISSB S1 and S2, the IFRS Sustainability Disclosure Standards, Global Reporting Initiative, Task Force on Climate-related Financial Disclosures. Emvert is not affiliated with, endorsed by or certified by any of these bodies.

Financial Reporting Council of Nigeria
Securities and Exchange Commission, Nigeria
ISSB S1 and S2, the IFRS Sustainability Disclosure Standards
Global Reporting Initiative
Task Force on Climate-related Financial Disclosures
Financial Reporting Council of Nigeria
Securities and Exchange Commission, Nigeria
ISSB S1 and S2, the IFRS Sustainability Disclosure Standards
Global Reporting Initiative
Task Force on Climate-related Financial Disclosures
Why local matters

A Lagos plant does not emit
like a Frankfurt one.

Global carbon platforms are excellent software built for a different set of facts. Run a Nigerian reporting cycle through one and the arithmetic is wrong before anyone reviews it.

Emission factors
US and EU grid factors, with grid power assumed as the normNigerian grid factors, plus the diesel and petrol generation most sites actually run on
Report structure
US SEC, CSRD and SASB structuresFRC and SEC Nigeria structures, aligned to ISSB S1 & S2
Pricing
Tens of thousands of dollars a year, invoiced in USDAnnual tiers in Naira — nothing for treasury to source
Support
Teams that have never filed in NigeriaPeople who have read the FRC guideline, in your working day

Reporting readiness

Overall

74

%

Foundational

Advanced

18

Ready

9

Partial

5

Gaps

Priority gaps

Evidence coverage

12 figures need a source

Governance

2 disclosures need review

Scope 1 & 2 baseline

Ready to use

Emvert scores your disclosure against the framework you actually file under, and tells you which gaps to close first.

The clock

The dates are already set.

A sustainability disclosure reports on a completed financial year. The first mandatory report is written from the data you are collecting today — which is why the useful deadline is not the filing date, it is now.

2027
SEC · Listed companies

If your company is listed on the NGX, this is the first year your sustainability disclosure is not optional. The data it reports on is the data you are collecting now.

2028
FRC · Public interest entities

Public interest entities — banks, insurers, pension operators and large unlisted companies — come into scope under the FRC’s adoption of ISSB S1 and S2.

2030
SMEs · Small & medium enterprises

Smaller companies follow, often pulled in earlier than the date by the Scope 3 requests of the listed customers and banks they supply.

Reconstructing a year of meter readings and fuel receipts after the fact is the single most expensive part of a first reporting cycle.

Built for your role

Whoever owns the report, Emvert carries the weight.

Five people sign off a sustainability disclosure and each one is afraid of something different. Pick yours.

Workspace

FY2026 Sustainability

Active

AA

Adaeze A.

Provide evidence

Owner

SK

Suleiman K.

Provide context

Context

DM

Damilola M.

Review submissions

Review

8 contributors

14 assignments

92% reviewed

Company Secretary
01 / 05

Never be the person who missed the filing

The fear: The filing lands on your desk. If the format is wrong or the date slips, it is a regulatory matter and a public one.

Emvert tracks which mandate applies to your company, what is due, and when — and produces the disclosure in the structure the regulator expects, so review is review rather than reformatting.

Submission-ready
not a spreadsheet to reformat
CFO
02 / 05

Numbers that survive the audit, priced in Naira

The fear: Signing off figures you cannot trace, on an invoice denominated in a currency you have to source.

Every figure links to the document it came from, so an auditor’s question has a one-click answer. Billing is annual and in Naira — nothing for treasury to approve.

60–70%
less than a consultant cycle
Sustainability Manager
03 / 05

Get the reporting cycle out of Excel

The fear: Another quarter spent chasing meter readings by email and rebuilding the same workbook from scratch.

Structured intake for every site, supplier and fuel type, with validation before bad data reaches the report — so your time goes to reducing emissions rather than re-typing them.

Hours
from raw data to draft report
CEO / Board
04 / 05

Meet the standard capital now expects

The fear: Being the listed company whose disclosure is thinner than its peers’ when investors and partners compare.

Disclosures aligned to ISSB S1 & S2 — the baseline international investors and development finance institutions read — with the local grounding that makes them credible.

ISSB S1 & S2
the baseline investors read
Consultant
05 / 05

Take on more clients without more spreadsheets

The fear: Demand for FRC and SEC reporting growing faster than a manual method can serve it.

Firm-level workspaces with a client per workspace, shared factor libraries, and client-branded exports — so a second engagement costs a fraction of the first.

Per client
workspaces, not workbooks
How it works

From scattered records to a filed report.

Four stages, one system, one set of numbers. What you put in at the start is what an auditor can trace at the end.

01
Collect

One intake for every emissions record

Utility bills, generator logs, fuel receipts and supplier responses stop living in inboxes and scattered workbooks. Each site, department and supplier gets a structured place to put data — and Emvert flags what is missing before it becomes a problem.

To do

3

Collect fuel records

Operations · 8 Mar

Evidence

Supplier request

Procurement · 12 Mar

Scope 3

In progress

2

Energy review

Facilities · 6 Mar

Review

Reduction target

Strategy · 14 Mar

Planning

Done

4

Baseline emissions

Finance · 1 Mar

Done

Materiality review

ESG · 28 Feb

Done

Owners assigned

7 activities on track

02
Calculate

Nigerian emission factors, not US defaults

Global tools ship with US and EU grid factors and assume grid power. Emvert calculates on published Nigerian factors, handles the diesel and petrol generation most sites actually run on, and records which factor and version produced every number.

Emissions overview

FY 2025

4,284

tCO₂e

Scope 1

1,126

Scope 2

984

Scope 3

2,174

18 data sources

Methodology linked

03
Report

Written in the structure the regulator expects

Figures map straight into FRC and SEC Nigeria report structures, aligned to ISSB S1 & S2, GRI and TCFD. Your team reviews and approves rather than reformatting, and the board sees the same document the regulator will.

Sustainability report

Executive summary

Emissions rose 8.4% year on year, driven mainly by higher diesel generation across the manufacturing sites during grid outages.

82% of the narrative supported by linked data

Carbon

Readiness

Evidence

Narrative drafted

Sources linked

04
Evidence

Every number carries its source

Each figure resolves down to the meter reading, invoice or supplier response it came from, with who entered it and when. When an auditor asks where a number came from, the answer is four clicks, not four days.

Workspace

FY2026 Sustainability

Active

AA

Adaeze A.

Provide evidence

Owner

SK

Suleiman K.

Provide context

Context

DM

Damilola M.

Review submissions

Review

8 contributors

14 assignments

92% reviewed

Questions

Answered plainly

Written for someone filing for the first time. Every term is defined where it is used.

Carbon accounting means measuring the greenhouse gas emissions your company is responsible for — from the fuel you burn directly (Scope 1), to the electricity you buy (Scope 2), to emissions in your supply chain (Scope 3). Emvert collects this data, applies the right emission factors for Nigeria, and produces the totals your regulators ask for.

If your company is listed on the NGX, the SEC mandate applies from 2027. Public interest entities — a wider group that includes banks, insurers, and large unlisted companies — report under the FRC mandate from 2028. SMEs follow in 2030. Emvert tracks these dates and tells you exactly what is due and when.

Global platforms are built for US and European rules: they carry US/EU emission factors, have no FRC or SEC report mapping, bill $30,000 or more per year in dollars, and offer no local support. Emvert uses Nigerian grid emission factors, maps directly to FRC and SEC formats, and bills in Naira.

A consultant typically takes several weeks per reporting cycle, charges tens of thousands of dollars, and leaves you with a spreadsheet and no audit trail. Emvert produces a submission-ready report in hours at 60–70% lower cost — and keeps every figure linked to its source evidence for your auditors.

It means the report Emvert generates follows the format and structure FRC and SEC expect — aligned to ISSB S1 & S2, the international sustainability disclosure standards Nigeria’s rules are based on — so your team can review and file without reformatting. ISSB S1 & S2 are the global baseline standards for sustainability and climate-related disclosure.

SEC 2027 · 105 days

File with confidence, before the deadline files you.

Companies that start now collect a full clean year before they ever have to file. Companies that start late reconstruct one — and that is the expensive part.

Check your deadline

Four questions, and you get the year you first file, the framework, and what to collect first.

Read the requirement

Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.

Compare the cost

What a consultant-led reporting cycle costs against an annual licence, in Naira.