“Corporate Governance and Sustainability Reporting In Nigeria 2023” 2023 is the tenth (10th) edition that showcases a review of the reporting structure of the top 30 most capitalized companies on the Nigerian Exchange. With a foreword by Professor Chris Ogbechie, the Dean of the Lagos Business School this edition provides a perspective and understanding of businesses’ corporate non-financial reporting, particularly with respect to corporate governance and sustainability.

The book is divided into four parts (Part A-D).

Part A – is a featured article from practitioners at Ernst & Young (EY) on “Navigating the Era of Investor-focused ESG Disclosures: Leveraging the Governance Function in the Implementation of the ISSB Standards”.

Part B assessed the corporate governance and sustainability reporting structure of the top thirty most capitalized companies on the Nigerian Exchange and concludes with observations and recommendations to improve corporate governance and sustainability reporting in these companies.

Part C explores the female representation on the board of the thirty companies and sectorial analysis of the companies.

Finally, Part D concludes with a pictorial analysis of the thirty capitalized companies’ compliance on sustainability reporting in consonance with the provision of the Nigerian Code of Corporate Governance 2018 and the Nigerian Stock Exchange Sustainability Disclosure Guidelines 2020.