Grouped by what you are trying to work out: whether you have to report, what a disclosure contains, how evidence and assurance work, what it costs, and what Emvert does and does not do.
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.
Probably, and possibly sooner than the timetable suggests. The FRC mandate covers public interest entities, which is wider than listed companies and typically includes banks, insurers, pension operators and large unlisted businesses. Separately, if you supply a listed company or a bank, their Scope 3 reporting generates a data request to you regardless of whether you have an obligation of your own yet.
Your disclosure aligns with your financial reporting period rather than the calendar. If your year ends in June, your first mandatory reporting period is the financial year falling within the mandate’s first year — which can mean collection needs to begin earlier than a calendar-year company’s. Confirm the alignment with your auditor.
They might; adoption timetables have shifted in several jurisdictions. What does not move is the data. A company that has been collecting for two years is ready whenever the date lands, and is equally protected against it being brought forward.
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.
Long enough to contain the required disclosures and no longer. The standards prescribe contents, not length. Reports running to a hundred pages are usually padding a thin evidence base, and experienced readers recognise it.
Usually not. A voluntary sustainability report is a communications document. A disclosure under these rules is a structured filing with defined contents, prepared on a stated basis, capable of being assured, and presented alongside your financial reporting. They can share content; one is not a substitute for the other.
No. IFRS S2 provides relief from Scope 3 in the first annual reporting period. Use that year to screen all fifteen categories, identify the material ones and start supplier requests — supplier data has long lead times and year two arrives quickly.
Report it with its limitations disclosed and improve it next year. Every first inventory is worse than every second one. A transparent estimate with a stated method is a legitimate disclosure; a confident figure you cannot evidence is not.
It varies enormously, and the largest single driver is not your size — it is how traceable your evidence is. A disclosure where every figure resolves to a document is cheap to assure. One where the numbers live in a workbook and the evidence lives across three inboxes is expensive, and occasionally cannot be assured at all.
Yes, with a read-only role scoped to the reporting year being assured, or through an export containing the disclosure, the calculations and the linked evidence. Their access is logged like everyone else’s.
The filed version is retained unaltered and the restatement is recorded as a new version with its reason. Both remain available, which is what a restatement disclosure requires.
Because the honest answer depends on your shape: entity count, site count, and whether Scope 3 is in your first cycle. A demo ends with a written quote in Naira rather than a range you negotiate down from.
No. Essentials includes up to ten users; Listed and Firm are unlimited. Adding a site manager who enters one meter reading a month should never be a budgeting decision — if it is, the data does not get entered.
No. Emvert is priced and invoiced in Naira, permanently. FX exposure on a compliance tool is a procurement problem, a budgeting problem and a renewal problem, and removing it is part of the product rather than a limitation of it.
You can export the full dataset — figures, calculations, factor versions and evidence documents — at any time, including on the day you decide to stop paying. Lock-in should come from the product being good, not from the exit being painful.
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.
No. Emvert prepares the disclosure and the evidence behind it. Filing remains your company’s own act, through whichever channel your regulator specifies — be cautious of any vendor claiming otherwise. What is removed is the reformatting, chasing and reconciliation that sit before filing.
No, and we could not. Assurance is an independent opinion given by a qualified provider after their own work. Emvert makes that work faster and cheaper by producing a traceable disclosure; it does not and cannot substitute for it.
Ask it directly and you will get a straight answer from a person within one working day — including where the answer is that we do not know.
Four questions, and you get the year you first file, the framework, and what to collect first.
Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.
What a consultant-led reporting cycle costs against an annual licence, in Naira.
