The Board agreed that Nigeria has made satisfactory progress overall with implementing the 2016 EITI Standard.

The Board's decision

The EITI Board agreed that Nigeria fully addressed the corrective actions from the country’s first Validation. Consequently, Nigeria made satisfactory progress overall with implementing the EITI Standard.

The Board commended Nigeria’s efforts to use the EITI as a key multi-stakeholder consultation platform to proactively drive the natural resource governance debate and as a tool for reforms in government and extractives company systems. The second Validation confirmed Nigeria’s efforts to use the EITI as a crucial diagnostic of oil and gas industry oversight to support reforms of state participation, license management and off-budget revenues. While discrepancies between rules and practice in the governance of the extractive industries persisted, the Board considered that the latest EITI disclosures adequately reflected practical challenges in the mining, oil and gas sectors.

The Board welcomed ongoing efforts to consider opportunities to improve systematic government and company disclosures of data required under the EITI Standard. The Board took note of these developments and looks forward to working together with Nigerian stakeholders on these issues. 

Nigeria should continue to ensure adherence to the EITI Principles and Requirements while strengthening transparency in the operations of its state-owned enterprises. Where concerns are raised about whether implementation of the EITI has fallen below the required standard, the EITI Board reserves the right to require the country to undergo a new Validation. In accordance with Requirement 8.3.b, stakeholders may petition the EITI Board if they consider that Nigeria’s status should be reviewed. Otherwise, in accordance with Requirement 8.3.d.i, Nigeria will be revalidated in three years, with the next Validation commencing on 27 February 2022.

Assessment card

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Nigeria’s second Validation commenced on 11 July 2018. In accordance with Requirement 8.3.c, the EITI International Secretariat assessed the progress made in addressing the 16 corrective actions established by the EITI Board following Nigeria’s first Validation in 2016. In accordance with the Validation procedures, the draft assessment [English] was sent to Nigeria’s National Stakeholders’ Working Group (NSWG) on 2 October 2018. Comments [English] were received on 16 November 2018 and the assessment was finalised [English] for review by the Validation Committee. Following reviews by the Validation Committee on 5 December 2018 and 15 January 2019, a recommendation was finalised for consideration by the EITI Board. In line with the criteria for considering developments subsequent to the commencement of Validation (see above), the Validation Committee has taken account of information published after 11 July 2018. Additional background documentation in available here.