2021-05-21
These guidelines require regulated entities in the Nigerian capital market to integrate environmental, social, and governance (ESG) considerations into their core operations, risk management, and organizational culture. Entities must actively support priority economic sectors like green finance, promote human rights and diversity, and implement formal ESG reporting mechanisms on an annual basis. By aligning with these principles, firms are expected to enhance accountability, foster sustainable development, and facilitate the transition toward a resilient and responsible national economy.