IFRS Sustainability Disclosure Standards implementation support

Nigeria’s sustainability‑reporting landscape continues to evolve, particularly in light of the FRC’s updated adoption roadmap, which guides entities through the transition into 2026. The roadmap requires organizations to complete an FRC Readiness Test Assessment before adopting IFRS S1 and IFRS S2. It also outlines three phases of adoption:

• Phase 1 – Early Adopters: Entities reporting on or before Dec 31, 2023
• Phase 2 – Voluntary Adopters: Entities reporting from Jan 1, 2024 to Dec 31, 2027
• Phase 3 – Mandatory Adoption: Entities reporting from Jan 1, 2028 onwards

Our service ensures your organization meets these requirements seamlessly, thereby positioning you as a voluntary adopter and a leader in sustainability compliance.

What we deliver

We partner with you from start to finish by providing hands on support tailored to your organization’s needs. We offer flexible service modules that can be taken individually, or combined for a complete transformation.

1.     Readiness & roadmap (gap assessment & implementation plan)

We help you understand where you currently stand and what it will take to meet IFRS S1 and S2 requirements by:

• Reviewing your existing disclosures, governance structures, data, and controls.
• Identifying gaps and risks based on FRC expectations.
• Mapping out a clear, phased roadmap with milestones and responsibilities.

2.     Transformation support (building your sustainability operating model)

We work with you to embed sustainability into your core processes. We will:

• Establish the right governance and accountability structure.
• Integrate material issues, reliable data flows, and performance metrics.
• Provide practical tools, training, and playbooks to build in house capability.

3.     Reporting & disclosure (Develop IFRS S1 & S2 aligned disclosures)

We support you in producing disclosures that are credible, decision useful, and ready for external stakeholders. We will:

• Prepare high quality sustainability and climate related disclosures for your Annual Report.
• Connect sustainability insights to financial impacts and strategic outcomes.
• Conduct internal quality reviews to ensure accuracy, consistency, and readiness for scrutiny.

How we work

• Built around your context. We tailor our engagement to your sector, maturity level, and operational realities to ensure practical and relevant support.
• Capacity that stays with you. We strengthen internal capability by providing tools, templates, and knowledge transfer your team can sustain independently.
• Global expertise delivered locally. We apply international sustainability experience in a way that aligns with Nigeria’s regulatory landscape and the FRC’s Adoption Readiness Roadmap.