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Code of Corporate Governance for Public Companies of Nigeria (revision of the 2003 Code)

Nigeria Current 2011

The code is established from the National committees identified corporate weaknesses, recommend ways of achieving greater compliance, advisements on other issues that are relevant to promoting good corporate governance practices by public companies in Nigeria, and to increase alignment with international best practices.

Issuer name

Securities and Exchange Commission (SEC)

More information

The Code is limited to public companies, however companies that are not covered are encouraged to use the set out principles to guide them in the conduct of their affairs. It recommends the board report annually on the nature and extent of its social, ethical, safety, health and environmental policies and practices. Further detail 28.3 (pg. 34).

Organizations covered by the instrument

State-owned companies

Industry scope

All/none specified

Disclosure venue

annual report

ESG coverage- G (Governance)







Africa & Middle East

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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