David Ikponwonsa OBANOR

Environmental, Social, and Governance (ESG) frameworks have gained increasing relevance in promoting corporate sustainability and responsible business conduct globally. In Nigeria, however, the effective implementation of the environmental pillar of ESG remains challenged by weak regulatory enforcement, overreliance on fossil fuels, inadequate environmental infrastructure, and inconsistencies between policy objectives and corporate practices. This gap has limited Nigeria’s progress toward environmental sustainability and compliance with international climate commitments. The aim of this study is to critically examine the environmental pillar of ESG within the Nigerian context, with a focus on applicable legal and regulatory frameworks, corporate practices, and enforcement mechanisms. The study adopts a doctrinal research methodology, relying on the analysis of statutes, case law, policy documents, academic literature, and institutional reports relevant to Nigerian environmental and corporate governance law. The findings reveal that although Nigeria has established several environmental laws and policies aligned with ESG principles, their implementation is undermined by weak enforcement, regulatory overlap, limited corporate transparency, and insufficient integration of ESG considerations into business operations. The study further finds that ESG compliance in Nigeria is largely voluntary and driven by external investor pressure rather than robust legal obligation. The study recommends strengthening environmental regulations, improving enforcement capacity of regulatory agencies, mandating clearer ESG disclosure requirements, and encouraging corporate adoption of sustainable practices through legal and policy reforms. These measures will enhance environmental sustainability, corporate accountability, and Nigeria’s alignment with global ESG standards