{"version":"1","article":{"id":"nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","slug":"nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","language":"en","url":"https://haberpaper.com/en/news/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","api_url":"https://haberpaper.com/api/v1/articles/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026?lang=en","title":"Nigeria SEC directs companies to file sustainability reporting plans","summary":"The capital-markets regulator gave public companies and significant public-interest operators until 15 October to plan for IFRS S1 and S2 implementation.","category":"business","region":"world","topics":[],"published_at":"2026-10-06T17:58:54+03:00","modified_at":"2026-10-06T17:58:54+03:00","publication_basis":"publication-record","event_period":"2026-09-23","event_period_basis":"event-or-reference-period","sources":[{"name":"Securities and Exchange Commission Nigeria","url":"https://home.sec.gov.ng/for-investors/keep-track-of-circulars/implementation-of-the-ifrs-sustainability-disclosure-standards-in-nigeria/","publishedAt":"2026-09-23","checkedAt":"2026-10-06"}],"translations":[{"language":"tr","url":"https://haberpaper.com/tr/news/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","api_url":"https://haberpaper.com/api/v1/articles/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026?lang=tr"},{"language":"en","url":"https://haberpaper.com/en/news/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","api_url":"https://haberpaper.com/api/v1/articles/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026?lang=en"},{"language":"ar","url":"https://haberpaper.com/ar/news/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","api_url":"https://haberpaper.com/api/v1/articles/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026?lang=ar"},{"language":"fr","url":"https://haberpaper.com/fr/news/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","api_url":"https://haberpaper.com/api/v1/articles/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026?lang=fr"},{"language":"es","url":"https://haberpaper.com/es/news/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026","api_url":"https://haberpaper.com/api/v1/articles/nigeria-ifrs-sustainability-disclosure-implementation-plan-2026?lang=es"}],"data_types":[],"data":null,"data_compilations":[],"data_downloads":[],"content":{"paragraphs":["A 23 September circular from Nigeria’s Securities and Exchange Commission directs public companies and significant public-interest capital-market operators to submit plans for implementing the IFRS Sustainability Disclosure Standards S1 and S2. The deadline is 15 October 2026.","Plans are expected to address board oversight, assessment of reporting gaps, implementation timelines, data systems and controls. The circular starts a readiness process; it does not mean that companies have already achieved full compliance with the standards."],"key_points":[],"sections":[]},"text":"The capital-markets regulator gave public companies and significant public-interest operators until 15 October to plan for IFRS S1 and S2 implementation.\n\nA 23 September circular from Nigeria’s Securities and Exchange Commission directs public companies and significant public-interest capital-market operators to submit plans for implementing the IFRS Sustainability Disclosure Standards S1 and S2. The deadline is 15 October 2026.\n\nPlans are expected to address board oversight, assessment of reporting gaps, implementation timelines, data systems and controls. The circular starts a readiness process; it does not mean that companies have already achieved full compliance with the standards.","corrections":[],"editorial_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"business","url":"https://haberpaper.com/assets/illustrations/business-1536.webp","width":1536,"height":1024,"alt":"Symbolic industrial workshop with machinery, a warehouse and a crane.","language":"en"},"section_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"business","url":"https://haberpaper.com/assets/illustrations/business-1536.webp","width":1536,"height":1024,"alt":"Symbolic industrial workshop with machinery, a warehouse and a crane.","language":"en"}}}