Why local matters
A Lagos plant does not emit
like a Frankfurt one.
Foreign 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
ForeignUS and EU grid factors
EmvertGrid, generators and vehicles counted separately
Report structure
ForeignUS SEC, CSRD, SASB
EmvertFRC and SEC Nigeria, aligned to ISSB S1 & S2
Pricing
ForeignOften invoiced in USD
EmvertAnnual tiers in Naira
Support
ForeignNever filed in Nigeria
EmvertKnow the FRC guideline, in your working day
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
FRC · Readiness test
Before your first report, the FRC requires a three-stage readiness test. Stage 1 (a board resolution, a gap analysis and an implementation plan) is due three months before your first mandatory period starts.
See the readiness test dates -
2028
FRC and SEC · Public interest entities
Public interest entities report for periods beginning on or after 1 January 2028. That includes every public company, regulated companies and any company with turnover of ₦30 billion or more.
Read the FRC requirement -
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.
Read the SMEs requirement
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.
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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.
Collect
One intake for every emissions record
Bills, generator logs and fuel receipts get one structured home per site, with gaps flagged before they become a problem.
- Energy, fuel and activity data
- Evidence at entry
- Validation flags
Calculate
Grid and generator, counted separately
Every generator, vehicle and machine is recorded by fuel type, counting fuel burned rather than bought, and traced to the factor and version behind it.
- By fuel type
- Scope 1 & Scope 2
- Scope 3 in development
Report
Written in the structure the regulator expects
Figures map into FRC and SEC Nigeria structures, aligned to ISSB S1 & S2 and GRI. IFRS S2 now carries the TCFD recommendations in full.
- FRC & SEC Nigeria
- ISSB S1 & S2 · GRI · TCFD
- Board-ready exports
Evidence
Every number carries its source
Each figure resolves to its meter reading, invoice or fuel log, with who entered it and when. Four clicks, not four days.
- Figure-level evidence
- Change history
- Assurance-ready export
In practice
Questions
Answered plainly
Written for someone filing for the first time. Every term is defined where it is used.
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