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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.