MONYE-EMINA, Henry Emife; UMANAH, Samuel. Sustainability reporting and environmental, social, and governance (ESG) assurance in Nigeria: A conceptual review. FUDMA Journal of Accounting and Finance Research [FUJAFR], [S. l.], v. 4, n. 2, p. 315–324, 2026. DOI: 10.33003/fujafr-2026.v4i2.346.315-324. Disponível em: https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/346. Acesso em: 24 jun. 2026.