In a unanimous decision handed down on June 10, 2026, the Court of Appeal affirmed the judgment of the Federal High Court that Section 18(2) of the Companies and Allied Matters Act, 2020, as amended (“CAMA 2020”)...

Sustainable business practices Nigeria companies adopt often deliver cost savings that exceed initial implementation investments.

Annual returns are essentially a report submitted to the Corporate Affairs Commission to update them on the financial status of a company for a given year.

Measuring return on investment from sustainable business practices Nigeria companies implement requires comprehensive metrics that capture both financial and non-financial benefits.

The Nigerian slang "Shine your eyes", meaning "wake up, look at what is really happening", is a must in any acquisition transaction.

Conceptualizing a business idea and starting to implement it is not the beginning of a successful business/company operations in Nigeria.

ESG trends Nigeria continues evolving rapidly, with new regulations and market expectations emerging regularly. Staying ahead of these trends helps companies maintain competitive advantages.

Underwriting has its origins in the insurance industry, where it entailed assuming risks connected to potential losses.

Sustainable business practices Nigeria companies implement today will determine their market position tomorrow. The most effective practices combine environmental benefits with measurable economic returns.

ESG trends Nigeria has become more than just compliance – it's driving fundamental business transformation across sectors.

When faced with incidents of employee misconduct, addressing such incidents swiftly through a disciplinary process is not just good workplace practice...

In furtherance of the implementation of the Nigerian Electricity Regulatory Commission ("NERC")'s Order No. NERC/183/2019, which mandates the migration of Industrial...

Sustainable business practices Nigeria's manufacturing sector is implementing demonstrate how environmental improvements can strengthen competitiveness and profitability.

ESG trends Nigeria has prompted the banking sector to fundamentally restructure how it evaluates and manages climate-related risks.

Nigeria's fintech ecosystem continues to attract significant local and foreign investment, but navigating its complex and overlapping regulatory framework remains critical to deal certainty, change of control and exit planning.

Letters of credit remain one of the most successful instruments for managing payment risk in international trade, offering dual security to both buyers and sellers through bank-mediated documentary compliance.

ESG trends Nigeria significantly impacts foreign direct investment flows, with international investors increasingly prioritizing environmental and governance factors in their investment decisions.

Foreign Direct Investment ("FDI") plays a pivotal role in fostering economic growth and development in nations. The concept of FDI involves a financial investment made by a company or individual from

In the recent case of Ekpenyong v The National Assembly & 2 Others, the Federal High Court of Nigeria declared the existence of the Administrative Proceedings Committee (APC) unconstitutional.

As a general rule of Nigerian tax law, if a foreign company has a Nigerian permanent establishment, then the profits of that foreign company that are attributable to that permanent establishment...