“The concept of Environmental, Social and Governance (ESG)” is a popular term that has gained currency in virtually every field of endeavour and over the past decades attracted significant attention in corporate circles. ESG is a framework that assesses how an organization generates long-term value for its stakeholders, including its employees, customers, suppliers, shareholders, financiers, and its host community by effectively managing its social and environmental impacts.

This practical handbook is the first of its kind in Nigeria to focus on ESG from the lens of board involvement. It is designed as a reference manual for company directors to lead their organisation on the path of sustainability.

It is an introductory guide that provides company directors with a basic and general understanding of ESG and how they can meaningfully lead their companies to a positive ESG performance.

The foreword is written by Mr. Muhammad. K. Ahmad, OON, the president of the Society for Corporate Governance Nigeria.

The handbook is divided into seven chapters, with an Introductory part and a Conclusion. The book begins by clarifying the context of ESG, outlining its three pillars and its emergence in corporate governance discussion. It goes on to provide an overview of the regulatory landscape of ESG in Nigeria and globally and the key drivers behind the growing demand for ESG considerations, which make directors’ engagement with ESG imperative. It then provides a practical and actionable roadmap for directors to navigate the complex landscape of ESG.