Sustainability reporting and environmental, social, and governance (ESG) assurance in Nigeria: A conceptual review
ナイジェリアにおけるサステナビリティ報告とESG保証：概念的レビュー (AI 翻訳)
Henry Emife Monye-Emina, Samuel Umanah
🤖 gxceed AI 要約
日本語
本研究はナイジェリアにおけるサステナビリティ報告とESG保証の現状を概念的にレビューする。規制環境や課題、トレンドを分析し、専門知識不足や執行の弱さが保証の普及を妨げていることを指摘。標準化された枠組みの必要性を提言。
English
This conceptual review examines sustainability reporting and ESG assurance in Nigeria. It finds that while ESG disclosures are increasing, assurance adoption is limited by lack of expertise, weak enforcement, and high costs. The paper calls for standardized frameworks and stronger regulatory coordination.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ナイジェリアの文脈だが、SSBJや有報における保証要件が進む日本においても、保証の質と費用対効果は共通課題。途上国事例から日本が学ぶ点は限られるが、新興市場の動向として参考価値がある。
In the global GX context
While focused on Nigeria, the paper highlights common challenges in ESG assurance—expertise gaps and cost—that also arise in global disclosure regimes like ISSB and CSRD. It offers a developing-country perspective on assurance infrastructure.
👥 読者別の含意
🔬研究者:Provides a conceptual overview of ESG assurance in an emerging economy, useful for comparative studies.
🏢実務担当者:Offers insights into challenges of ESG assurance that may resonate in other developing markets.
🏛政策担当者:Highlights need for regulatory coordination and capacity building for assurance in Nigeria.
📄 Abstract（原文）
Purpose: This study examines the state of sustainability reporting and Environmental, Social, and Governance (ESG) assurance in Nigeria. It explores the institutional drivers, regulatory developments, challenges, and emerging trends influencing the adoption and implementation of sustainability reporting and ESG assurance practices among Nigerian organizations. Methodology: The study adopts a conceptual review approach, drawing evidence from existing literature, regulatory frameworks, professional reports, and empirical studies on sustainability reporting and ESG assurance in Nigeria and comparable emerging economies. Relevant theoretical and institutional perspectives were reviewed to provide insights into current practices and developments. Results and Conclusion: The study reveals that sustainability reporting and ESG assurance are gaining traction among listed companies and organizations operating in highly regulated sectors. The growing demand for transparency, accountability, and responsible corporate behavior has contributed to increased ESG disclosures. However, the adoption of ESG assurance remains constrained by inadequate professional expertise, weak regulatory enforcement, inconsistent reporting frameworks, and the high cost of assurance services. The study concludes that although progress has been made, significant gaps remain in achieving credible and comparable sustainability disclosures across industries. Implication of Findings: The findings suggest the need for stronger regulatory coordination, enhanced institutional capacity, professional training, and the development of standardized sustainability reporting and ESG assurance frameworks. These measures will improve the credibility of ESG disclosures, strengthen stakeholder confidence, and support sustainable corporate development in Nigeria.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.33003/fujafr-2026.v4i2.346.315-324first seen 2026-06-25 04:43:52
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