Introduction
The Nigeria Stock Exchange (“The Exchange” or “NSE’) on Thursday 15th November 2018 issued its Sustainability Disclosure Guidelines (“The Guidelines”) following approval of the Nigerian Stock Exchange on the 9th day November 2018. The Exchange recognized by the issuance of the Guidelines the impact of sustainability performance on the overall performance of businesses and seeks to encourage good corporate governance and transparency among companies or issuers listed on the Exchange. The Guidelines are part of a phased project to integrate sustainability reporting for its listed companies.
