For context, Enugu is literally Nigeria’s coal capital, and the resource was a crucial part of the nation’s economy until the discovery of black gold changed the game for Africa’s most populous black nation. He will have to answer many questions, including: how does a return to coal impact Nigeria’s climate ambitions and attainment of Nationally Determined Contributions (NDCs)? Companies that use standards such as the Global Reporting Initiative (GRI) or local guidelines can depend on ISSA 5000 for ESG data validation. By addressing the complexities of ESG reporting, ISSA 5000 aims to provide clarity, consistency, and trust in sustainability assurance. The ISSA 5000 framework emphasises accountability and transparency to ensure that stakeholders can trust the findings and understand the credibility of the information provided.