
BRICS+ Series: Why 2026 is Nigeria’s most Critical Year for IFRS sustainability compliance
Nigeria finds itself at a critical point in its corporate governance history. As the first African country to formally adopt the International Sustainability Standards Board’s (ISSB) landmark IFRS S1 (sustainability-related risks) and S2 (climate-related impacts) standards, a commitment made boldly at the COP27 in Egypt in 2022 , the country


