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How to Prepare Your First CSR & Sustainability Report
More than ever before, companies in Nigeria both local and multinational are being called upon to demonstrate both profitability and purpose. A SISA plaque isn’t just décor, it is declaration. It tells your stakeholders (internal and external) that you care, you act and you lead. Sponsor or participate and put your purpose on proud display. Email: SISA@csrreporters.com Contact: 08034012198, +447466452785, 09025788002.
CSR REPORTERS has continued to hand out that Corporate Social Responsibility (CSR) and sustainability are no longer mere buzzwords. Rather both concepts have been operationalised. They are evolving into operational imperatives and regulatory expectations. This shift brings with it the need for clarity, transparency, and above all, accountability, a need best fulfilled through sustainability reporting.
We understand that some companies are struggling to publish their very first CSR or Sustainability Report, hence this assistance. No doubt, the journey can feel daunting. But with the right roadmap as this, it becomes an opportunity to define who you are, what you stand for, and how you are contributing to the world around you.
What we have done with this piece is to provide a beginner-friendly, Nigeria-focused guide to preparing your first CSR/Sustainability Report, and outlines a CSR Compliance Checklist tailored to 2025 expectations from both regulators and public watchdogs like CSR REPORTERS.
To start from the start: what is a CSR or Sustainability Report? Not far to fetch. A CSR or Sustainability Report is a formal document that communicates a company’s environmental, social, and governance (ESG) impacts. It tells stakeholders, government, investors, employees, and the public how the company manages its responsibilities to people and the planet.
In Nigeria just like all over the world, as interest in ESG compliance grows, companies are increasingly expected to disclose how they contribute to the Sustainable Development Goals (SDGs), comply with local CSR regulations, and align with global frameworks like the GRI (Global Reporting Initiative) or the ISSB (International Sustainability Standards Board).
Still wondering why you should publish one? Below please:
1. Compliance Readiness: Nigeria is moving toward stricter ESG disclosure. Agencies like the Nigerian Exchange (NGX), CAC, and sectoral regulators are making sustainability disclosures part of corporate governance.
2. Stakeholder Trust: Whether it’s local communities, government, investors, or international partners, stakeholders want to see data, transparency, and real commitment, not vague claims.
3. Brand Value & Investment: Sustainability attracts capital. ESG-conscious investors often rely on a company’s public sustainability reports before investing.
4. Competitive Advantage: Companies with CSR reports position themselves ahead of competitors when bidding for partnerships, government contracts, or international grants.
Trust you can see the urgent need that you publish one right away. Great. Let’s get right to it then: How to Prepare Your First CSR & Sustainability Report.
Step 1: Get Executive Buy-in
A report without leadership backing won’t get far. Engage your CEO, CFO, and Head of Operations or Legal. Let them understand the business value of telling your CSR and sustainability story in a structured, credible manner.
Step 2: Define the Scope
Decide what period the report will cover (e.g., Jan–Dec 2024), and which parts of your business it will include. Will it be group-wide or only the Nigerian operation? Include your value chain, if applicable.
Step 3: Identify Key Areas (Material Topics)
What CSR or sustainability issues are most significant to your business and stakeholders? This may include:
• Waste management
• Energy and emissions
• Community development
• Employee wellbeing
• Ethics and compliance
• Gender equality
• Consumer health and safety
You can use stakeholder surveys or interviews to guide this.
Step 4: Choose a Reporting Framework
For Nigerian companies just starting out, the following are useful:
• Global Reporting Initiative (GRI) Standards, widely used for ESG reports
• SASB Standards – for industry-specific metrics
• NGX Sustainability Disclosure Guidelines – for listed companies in Nigeria
• UN SDGs Mapping – to align your report with global development goals
Step 5: Collect the Data
Coordinate with People (HR), operations, procurement, finance, and community relations teams to gather data and case studies. Avoid fluff please, go for measurable, verifiable information like:
• Number of communities reached
• Amount of emissions reduced
• Number of trainings conducted
• Women-to-men ratio in leadership
Step 6: Structure Your Report
A beginner-friendly structure could be:
• CEO Message
• About the Company
• Sustainability Strategy
• Stakeholder Engagement
• Material Issues
• Performance Data
• Case Studies or Impact Stories
• Future Commitments
• GRI or SDG Index (optional)
Design should be clean, with infographics and photos showing real initiatives.
Step 7: Get It Reviewed
Have a legal or compliance expert review the report to ensure it doesn’t misrepresent facts or expose you to regulatory backlash.
Step 8: Publish and Promote It
Upload the PDF version to your website. Also share with CSR REPORTERS to help you push farther via the emails: eche.munonye@csrreporters.com; editor@csrreporters.com; news@csrreporters.com. Print copies for stakeholders. Use excerpts on LinkedIn, email newsletters, and internal communications.
You see? it is becoming a revolution already when it comes to CSR and sustainability both in Nigeria and the world. By publishing your first CSR and sustainability report, your company sends a strong message: we care, we act and we’re accountable.