Resources — Nigerian sustainability reporting and carbon accounting | Emvert

Resources

Everything we know about reporting in Nigeria, written down.

Guides, reference data and a glossary. Written for someone filing for the first time, with every term defined where it is used and every regulatory claim sourced.

Guides
Five long-form
Glossary
Every term defined

Where to start, depending on where you are

If you do not yet know whether you have to report

The reporting deadlines page sets out your dates.

If you know you must report and have never done it

Read the carbon accounting guide, then Scope 1, 2 and 3 explained. Between them they cover what is being measured and why it works differently here.

If you know the measurement and need the requirement

The compliance hub explains the rules and the ESG report checklist tells you what to have in hand before drafting.

If your first mandatory year is close and you have not started

Go straight to preparing for the 2028 deadline. It works backwards from the filing date and is deliberately blunt about what is not recoverable.

How we handle regulatory claims

Every compliance page carries a sources block pointing at the primary document. A summary of a regulation is not the regulation, and we would rather you check than take our word for it.

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