Environmental, Social, and Governance (ESG) Framework is Entering its Accountability Era: From Corporate Promise to Financial Evidence
As Environmental, Social, and Governance (ESG) frameworks shift from corporate promises to strict financial evidence, Nigerian businesses face a critical turning point. With the SEC requiring implementation plans for IFRS S1 and IFRS S2, companies must move beyond sustainability marketing. Success now depends on robust governance, clean and auditable data, and linking environmental risks directly to financial performance.