The Securities and Exchange Commission (SEC) has directed all public companies and significant public interest capital market operators in Nigeria to submit implementation plans for adopting international sustainability disclosure standards by October 15, 2026. The directive is aimed at assessing the preparedness of regulated entities ahead of the mandatory implementation of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards. In a circular issued under the Investments and Securities Act (ISA) 2025, the Commission said the move supports the Federal Government’s commitment to improving sustainability reporting and ensuring disclosures are transparent,...