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NIGERIAN CODE OF CORPORATE GOVERNANCE 2018

NIGERIAN code OF CORPORATE GOVERNANCE 2018 HIGHLIGHTS The code specifies principles denoting minimum standards to be adopted by companies and adopts an Apply and Explain philosophy in order to be flexible (applicable in diverse circumstances) and scalable (applicable to companies of varying sizes). BACKGROUND Until recently, there has been no codified, generally applicable CORPORATE GOVERNANCE regime in Nigeria. However, the void that the absence of a generally applicable national code created was to a certain degree mitigated by a few sector specific CORPORATE GOVERNANCE codes issued by regulators to address the GOVERNANCE challenges in their sectors. Subsequently, in order to consolidate the CORPORATE GOVERNANCE requirements of various sectors and establish a codified CORPORATE GOVERNANCE regime applicable across board, the Financial Reporting Council of Nigeria ( FRCN ) released the National code of CORPORATE GOVERNANCE 2016 (the NCCG ).

in order to redevelop a national corporate governance code which will be in consonance with the ease of doing business objective of the FGN and international best practice. The various ... jurisdictional scope of the Act is limited to public companies and other public entities and does not include private companies”. Thus, to the extent that ...

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