Sustainability Disclosure Guidelines by NSE

The Nigerian Stock Exchange (“The Exchange” or “NSE’) recognizes the impact of sustainability performance on the overall performance of businesses. The government have historically initiated and led sustainability policies and regulation and recently market regulators and operators are increasingly playing a central role in encouraging good corporate governance and transparency among companies or Issuers listed on their stock exchanges.

The introduction of sustainability principles to business strategy should take higher positions and more businesses should incorporate these principles.

The NSE has launched a guideline to integrate sustainability reporting to help and encourage businesses to engage in sustainability practices. These Guidelines provide the value proposition for sustainability. They provide a step by step approach on integrating sustainability in organisations, and detail indicators that should be considered when providing annual disclosure to The Exchange.

These guidelines are public and can be gotten here. All businesses are advised to apply the recommendations of these guidelines on the basis of their resources and expertise.


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