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Negotiating Sustainable Energy Development: A Case for ESG Legal Reform in Nigeria <div> <br> </div>

持続可能なエネルギー開発の交渉：ナイジェリアにおけるESG法改正の事例 (AI 翻訳)

Godanointing Aderibigbe

Crossrefプレプリント2026-01-01#ESG対象セクター: cross_sector
DOI: 10.2139/ssrn.6616300
原典: https://doi.org/10.2139/ssrn.6616300

🤖 gxceed AI 要約

日本語

ナイジェリアのエネルギー移行におけるESG法改正の必要性を論じ、統一ESG法、移行金融タクソノミー、取締役の受託者義務へのESG統合、ISSB準拠の開示義務化などを提言。英国・米国の事例を参考に、現行の断片的な規制から一貫した執行可能なESG体制への移行を主張する。

English

This article argues for comprehensive ESG legal reform in Nigeria to support its energy transition, proposing a unified ESG statute, a transition finance taxonomy, statutory clarification of ESG-related directors' duties, performance-based fiscal incentives, and mandatory ISSB-aligned disclosure for listed firms. Drawing on UK and US comparators, it advocates moving from fragmented soft law to a coherent, enforceable regime.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

ナイジェリアのESG法改革を論じるが、日本のGX実務にも示唆がある。SSBJの開示基準が2024年度から適用される中、取締役のESG義務や移行金融タクソノミーの設計は日本でも重要な政策課題。特にISSB準拠の開示義務化と移行金融の法的枠組みは、日本企業のグローバルな資金調達競争力に直結する。

In the global GX context

While focused on Nigeria, this paper offers a valuable comparative perspective for global jurisdictions developing ESG legal frameworks, particularly on the integration of ISSB standards, transition finance taxonomy, and directors' duties. The reform agenda provides a checklist for countries like Japan transitioning from soft law to mandatory disclosure regimes.

👥 読者別の含意

🔬研究者:Provides a comparative legal analysis of ESG reform for energy transition, useful for scholars studying disclosure regulation and transition finance.

🏢実務担当者:Outlines legal dimensions that companies operating in or with Nigeria should monitor, especially regarding mandatory ISSB-aligned disclosure and directors' ESG duties.

🏛政策担当者:Offers a concrete reform blueprint for embedding ESG into corporate law and capital markets regulation, with lessons from the UK and US.

📄 Abstract（原文）

<i>Nigeria faces a structural tension between its dependence on fossil fuel revenues and its legal commitments to a net-zero future. This article argues that the success of Nigeria's energy transition will depend, in significant part, on how effectively environmental, social and governance (ESG) considerations are embedded within its corporate and capital markets law. The current framework is characterised by fragmented climate and financial regulation, weak integration of ESG into directors' fiduciary duties, underdeveloped fiscal incentives for transition projects, and the absence of a comprehensive green and transition finance taxonomy. Drawing on comparative developments in the United Kingdom and United States, the article makes the case for a shift from largely hortatory soft law toward a coherent, enforceable ESG regime. </i> <div> <i><br></i> </div> <div> <i>Doctrinal and comparative analysis is used to develop a reform agenda along five dimensions: (i) enactment of a unified national ESG statute; (ii) a context-specific transition finance taxonomy; (iii) statutory clarification of ESG‑related directors’ duties; (iv) targeted, performance‑based fiscal incentives; and (v) mandatory, International Sustainability Standards Board‑aligned disclosure for listed and systemically important firms. The article concludes that a carefully designed ESG framework can help reconcile Nigeria’s dual imperatives of energy security and sustainable development, while making the jurisdiction more attractive to global climate and transition finance.</i> </div>

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