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Nigeria Green Tagging Banking Review Report


Building on the Nigerian Sustainable Finance Roadmap of 2018, the Nigeria Green Tagging Banking Review offers guidance on developing a robust monitoring and disclosure framework for financial institutions to accurately and transparently report their financial footprint to the Nigerian Central Bank and other financial regulators.

The 2018 roadmap highlighted potential sustainable investment opportunities that could be privately financed through the banking system and capital markets. However, critical market barriers (such as an undeveloped green bond market and a lack of enabling conditions) inhibited the country’s ability to capitalize on these opportunities.

For the Nigeria Green Banking Review, UNEP Inquiry and Climate Bonds Initiative partnered to:

  1. Conduct an assessment of loan portfolios from three banks,

  2. Explore the levels of the individual banks’ loan portfolio to “brown/green” exposure based on established taxonomy,

  3. Develop tagging systems, and

  4. Suggest product development based on the analysis.

Based on this analysis, the report illustrates green finance opportunities and challenges in Nigeria on a sector-by-sector basis. The results of a Green Tagging Pilot project underpin a review of green and brown asset exposure for the three assessed banks. Recommendations for scaling up green bond issuance are also outlined.

The report concludes by proposing a Reporting Framework for Financial Institutions to Report on Green Financing, featuring guidance on use of proceeds; the process for project evaluation and selection; management of proceeds; reporting; and project eligibility and exclusion criteria. This sustainable finance roadmap is part of the GEF Aligning Finance Policies project.


Click below to download the Nigeria Green Tagging Banking Review Report





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