Nigeria, Oct. 10 -- Nigeria was the first country to adopt the IFRS S1 & S2 Sustainability Standards in Africa and among the first globally, through the Financial Reporting Council (FRC) of Nigeria. One major issue with the adoption of international standards like this is how the voices of the adopting countries can be heard in the standard setting process, especially when these are emerging economies. This is because the local circumstances of emerging economies may not be the same as those of developed economies that promote these international standards.

Today, I show how Nigeria's voice can be heard and how this voice can influence the content of IFRS S1 & S2 Sustainability Standards. With this, the discussion should be how Nigeria c...