Answer 17 quick questions. You get a plain-English view of when Nigerian IFRS S1 and S2 reporting is likely to apply to you, and three next steps.
Easeful ESG shares education, not regulatory, legal or assurance advice. This tool is indicative. Its scope tests were checked on 18 October 2026 against the FRC’s Roadmap Report for the Adoption of IFRS Sustainability Disclosure Standards in Nigeria (Amended 2026), Appendix A. Confirm against current FRC and SEC publications before you act.