The Financial Reporting Council of Nigeria (FRCN) hereby invites comments from members of the general public on the following draft documents:
- Roadmap Report for the Adoption of IFRS Sustainability Disclosure Standards in Nigeria (2024), as Amended (2025); and
- Sustainability Reporting Guidelines No. 1 (SRG 01), 2025.
The amended Roadmap Report provides updated information on the status of adoption, preparedness, and readiness assessments for the implementation of the IFRS Sustainability Disclosure Standards in Nigeria. The Sustainability Reporting Guidelines No. 1 (SRG 01), 2025 sets out detailed guidance for entities required to prepare sustainability reports in line with the Roadmap.
Stakeholders are encouraged to review the draft documents and submit their comments on or before 11:59 p.m. on 20 January 2025.
All comments should be submitted electronically to rgabubakar@frcnigeria.gov.ng or forwarded in hard copy to:
Dr. Abubakar Razaq Garba
Head, Sustainability Reporting Regulations Department
Financial Reporting Council of Nigeria
Alexander House, Plot 8, Otunba Jobi Fele Way
Central Business District, Alausa
Ikeja, Lagos State.
Financial Reporting Council of Nigeria
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