THE VERDICT, Vol. 22: MTN Uganda Earns a Commendation. HEOSL Owes Delta Communities an Answer.

Every week, THE VERDICT does two things: it commends one company whose disclosure can be checked, and it calls out one institutional failure that communities are living with. This week’s pairing crosses two countries. In Uganda, a telecom company has put its sustainability numbers under independent assurance. In Nigeria’s Niger Delta, an oil operator has made a cleanup promise whose deadline has now passed.

COMMENDED: MTN Uganda

The disclosure. On 4 August 2026, MTN Uganda launched its first Sustainability Report aligned with the IFRS Sustainability Disclosure Standards, covering IFRS S1 (general requirements) and IFRS S2 (climate-related disclosures). The report was independently assured by Ernst & Young (EY) under ISAE 3000, the international standard for assurance engagements other than audits or reviews of historical financial information. The launch was officiated by the Chief Executive Officer of the Uganda Securities Exchange, Paul Bwiso.

Why it meets our standard. CSR Reporters commends only disclosure that rests on a named framework and third-party verification. MTN Uganda has both: a named standard (IFRS S1 and S2) and a named assurance provider (EY, under ISAE 3000). Most African companies still publish sustainability claims that nobody outside the company has tested. This one has put itself in front of a verifier.

What the report says. The figures below are the company’s own, as reported at the launch:

• Contribution to Uganda’s GDP of Shs15.32 trillion and Shs1.6 trillion paid in taxes between 2022 and 2024, with Shs34.9 trillion in what it calls “shared value”
• 24.2 million subscribers by the end of 2025, 88.6 per cent 4G population coverage and 27,037 kilometres of fibre optic infrastructure
• 14.7 million active mobile money wallets, with transactions worth Shs195.5 trillion during the period
• A 45 per cent reduction in Scope 1 and Scope 2 greenhouse gas emissions against a 2021 baseline, on track for a Net Zero target of 2040
• A Shs5.1 billion commitment through the MTN Foundation to education, healthcare, digital inclusion and community development

What we are watching. A commendation is not a blank cheque, and three questions remain for readers and for MTN Uganda:

1. Scope of assurance. Public coverage of the launch confirms EY’s involvement but does not state whether assurance was limited or reasonable, or which metrics it covered. The “shared value” figure of Shs34.9 trillion is a modelled estimate, and readers should check whether it fell within the assurance scope.
2. Reporting periods. Economic contribution is reported for 2022 to 2024, while network figures run to the end of 2025. Aligned periods would make the report easier to compare year on year.
3. Group consistency. CSR Reporters commended MTN Nigeria in Vol. 13 for its own EY-assured, IFRS-aligned report. Two commendations for one group should be read as a standard spreading across markets, not as a blanket endorsement. Each subsidiary is judged on its own evidence.

The verdict on MTN Uganda is that it has done the harder thing, which is to let someone else check its work.

CALLED OUT: Heritage Energy Operational Services Limited (HEOSL), Nigeria

The failure. An oil spill along the Trans-Forcados Pipeline in Delta State has now been affecting communities for months. A Vanguard investigation reports that the 28-inch pipeline at the Kantu-Odidi axis has been leaking since 19 February 2026, describing it as one of the longest-running and most extensive spills in recent Delta history. The pipeline segment is operated by HEOSL, which also operates the OML 30 licence.

The scale. On 6 October 2026, Delta State Governor Sheriff Oborevwori visited Odidi community in Warri South-West Local Government Area and said the number of affected communities had risen from an initial assessment of 86 to 216. Fish scarcity and rising fish prices have been reported across those communities. The governor described fishing as a major source of livelihood and ordered immediate medical checks for residents exposed to the pollution, directing the Commissioner for Health to deploy medical teams. The Delta State Government has since begun a medical and surgical outreach in the Odidi Federated Communities.

The promise. According to the governor, HEOSL assured the state government that its technical operations would be concluded and the cleanup completed before the end of October 2026, after which compensation and other measures would be discussed with the communities. HEOSL’s General Manager for Operations Integrity, Nelson Wilbert, said the company’s immediate priority was to complete technical operations, including installation, stopping the spill and pressure testing, to restore normal operations safely. The governor warned that commitments made by the company must be honoured.

The dispute. At the same time, the President of the Ijaw Youth Council, Dr Doubra Okotete, alleged that crude oil was still being pumped through leaking pipelines. He called for the pollution to be halted and for comprehensive remediation, compensation and increased medical support, particularly for residents with respiratory problems. Local reporting also quotes residents calling for the pipeline to be shut down and fully repaired before operations resume. Those are allegations, and HEOSL is invited to respond to them. Any response will be published in full.

Where it stands. The end-of-October deadline has passed. At the time of writing, CSR Reporters has found no public confirmation that the spill has been stopped, that cleanup has been completed, or that compensation talks have begun. If HEOSL has met its commitment, it should say so publicly and invite independent verification.

Why this is an institutional failure, not a personal one. This call-out is about the system around the spill, not about any individual. Four gaps stand out:

1. Time. A leak reported from February that still prompts emergency medical outreach in October points to slow detection, slow containment, or both.
2. Counting. A jump from 86 to 216 affected communities in a single assessment cycle suggests the first count of harm was far too low.
3. Verification. A cleanup deadline set through a government meeting is not the same as a cleanup that has been independently inspected and certified.
4. Sequencing. Compensation is being deferred until after cleanup, which leaves fishing households without income during the period the pollution is at its worst.

The verdict on HEOSL is that a promise made in front of a governor is only worth what the next inspection confirms. Delta communities are entitled to a dated, public account of what has been done.

THE COMMON THREAD

The two cases sit at opposite ends of the same question: who checks the company?

MTN Uganda invited an outside party to examine its numbers before publishing them. HEOSL is in a position where communities, a state government and youth leaders are all checking it at once, after the harm has happened. Independent verification is cheaper and kinder before a crisis than after one.

For companies in extractive sectors, the lesson is direct. A cleanup commitment should arrive with a named verifier, a published timeline and a way for affected people to confirm progress. Without those, it is a statement of intent.