Nigerian Stock Exchange Sustainability Disclosure Guidelines

Issuer name

Nigeria Stock Exchange

More information

The Guidelines, although they do not emphasize its voluntary or mandatory nature, in section 4 establish the requirements which are all on a ' should be considered' and 'should comply with the foregoing sustainability reporting requirements'. The language suggest a strong encouragement but not actual requirements. Lists guidance as a 'proposed' rule, not official yet. The Disclosure Guidelines have been approved by the relevant NSE Governance bodies, and that NSE is now awaiting approval of the guidelines by the regulator, SEC Reviewed 29/11/2017

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Human Rights

ESG coverage- G (Governance)

All