Knowledge Centre · ESG & Sustainability

The Nigerian institution's ESG & sustainability reference.

ISSB IFRS S1 & S2 · GRI · TCFD · ISSA 5000 — integrated into one flagship handbook, fifteen companion downloads and six interactive ™ assessments.

ESG & Sustainability Reporting Handbook 2026 (Enhanced Edition) cover
★ Flagship publication · 2026 Enhanced Edition

ESG & Sustainability Reporting Handbook 2026

Twelve sections — Governance, Materiality, Climate, Assessment, Dashboard, Calendar, Roadmap, Infographic, Financial Statements and Assurance — pair with a companion workbook of scored ™ assessments and a live dashboard.

6
™ assessments
50+
KPIs
7
assurance dims
180
day roadmap
01 · Coverage

Standards integrated, not stacked.

01

ISSB IFRS S1 & S2

General requirements and climate disclosure — connected to the financial statements.

02

GRI Standards

Impact-materiality reporting for multi-stakeholder audiences.

03

TCFD

Governance, strategy, risk management, metrics & targets — embedded in IFRS S2.

04

ISSA 5000

The global baseline for sustainability assurance — limited and reasonable.

Toolkit · Dashboard · Assurance · Governance Suites

Six interactive assessments + fifteen companion downloads.

Tool · Free
ESG Readiness Assessment™

Free 8-dimension diagnostic of overall disclosure readiness.

Open
Tool · Free
ESG Maturity Assessment™

Five-level maturity across E, S, G, reporting and integration.

Open
Tool · Free
Climate Disclosure Readiness™

Score readiness vs ISSB IFRS S2 / TCFD pillars out of 100.

Open
Tool · Free
ESG Governance Assessment™

Strength of board and management ESG governance.

Open
Tool · Free
ESG Assurance Readiness™

7-dimension preparedness for ISSA 5000 assurance.

Open
Tool · Free
ESG Assurance Score™

Place each dimension on the Initial → Optimised grid.

Open
PDF · Gated
ESG Governance Framework

Architecture, operating model, Three Lines, policy stack.

Open
PDF · Gated
ESG Committee Charter

Adoptable Board ESG/Sustainability Committee charter.

Open
PDF · Gated
Board ESG Oversight Framework

Standing agenda, board pack and one-page dashboard.

Open
PDF · Gated
Double Materiality Toolkit

Five-step methodology, questionnaires, workshop, matrices.

Open
PDF · Gated
Climate Risk Framework

Physical & transition taxonomy, scenarios, stress testing.

Open
XLSX · Gated
ESG Dashboard Template (XLSX)

15+ KPIs across E, S, G with auto-RAG status.

Open
PDF · Gated
Reporting Calendar

Annual, quarterly and monthly ESG reporting timetable.

Open
PDF · Gated
ESG Board Pack Template

Standing quarterly seven-section board-pack template.

Open
PDF · Gated
ESG CFO Toolkit

IFRS impact map, disclosure controls, IAS 36 worked example.

Open
PDF · Gated
Assurance Readiness Toolkit

Seven-dimension ISSA 5000 readiness toolkit.

Open
PDF · Gated
Assurance Roadmap

12-month phased path to assured disclosure.

Open
PDF · Gated
Assurance Checklist

Pre-fieldwork checklist for a credible ISSA 5000 engagement.

Open
XLSX · Gated
Assessment & Tools Workbook (XLSX)

Five scored ™ assessments + KPI dictionary + live dashboard.

Open
PDF · Free
Executive Infographic (PDF)

Front-matter briefing — five headline numbers for the Board.

Open
PNG · Free
Executive Infographic (PNG)

Shareable image for board decks, LinkedIn and intranets.

Open
PDF · Gated
Full ESG Handbook (Enhanced Edition)

The complete flagship publication PDF.

Open

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