Ndidi Nnoli Edozien (PhD) embodies the legacy of her parents. Growing up between two worlds – Germany and Nigeria – and then educated at the United World College and LSE in the UK, she inherited a profound appreciation for community, resilience, and ethical leadership. Her upbringing in Nigeria and Germany, and education in the UK, combined with her deep Nigerian and German roots, cultivated a unique worldview: one that values tradition and innovation equally. Her mother and father’s insistence on honouring their heritage underscores Ndidi’s lifelong mission to champion Africa’s voice on the global stage, especially in the realms of sustainability and governance.

Her journey has been marked by pioneering efforts across multiple domains. As Founder and inaugural Chair of the Circular Economy Innovation Partnership (CEIP) Africa, Ndidi has supported waste-to-value initiatives—recycling plastics into construction materials, converting organic waste into bioenergy—to digital platforms empowering informal waste collectors at the Growing Businesses Foundation (GBF), which she founded in 1999 as her first philanthropic venture. She has supported the scale up of ventures like Boost – which derived their business model from GBF and now operates across Africa, and Sliide which is global. She is most proud of ToroNet, a life-changing venture she co-founded with colleagues Kenny Ajayi and Bolaji Akinboro and is excited about what the future holds. Her work in the early stage and technology space commenced with the Rising Tide Africa, which she co-founded with Yemi Keri in 2016, after becoming an inaugural investor in Rising Tide Europe – this brings together investing, mentoring, education and advocacy with a focus on women-owned and women-led businesses and investors.

In recent years, she has served wholly as the Africa Representative of the International Sustainability Standards Board (ISSB). Ndidi’s leadership extends into governance and social impact. As Chair of the Corporate Governance & Sustainability Committee for ACCA Africa, she emphasised that good governance is fundamental to embedding sustainability within organisations. In Lagos, the ‘Circular Lagos’ Initiative which she co-founded during COVID19, with the endorsement of His Excellency Babajide Sanwo Olu, exemplified the role of government in encouraging private sector engagement to achieve tangible impact. Despite challenges like limited data and capacity, success stories emerge—community engagement, public-private partnerships (like the CEIP-Lagos State launched ‘Circular Lagos’, which nurtured the Empowering Collectors Initiative, ran by RAN/GBF/Coca Cola and the Circular Business Platform), and transparent disclosures that showcase progress. As founding Co-chair of the Private Sector Advisory Group on SDGs, Ndidi advocated for deeper collaboration among business, government, and civil society.

Her message to all stakeholders in Africa has been consistent: This is our moment. Let us lead with purpose and build a legacy of sustainable prosperity for generations to come.”

Growing up in Germany as the daughter of a German mother and a Nigerian father, I was immersed in two worlds—one rooted in African communal values, resilience, and social cohesion, and the other in structured, disciplined Western systems. My mother, Heidi Nnoli, was a strong advocate for cultural pride in Nigeria, education, and perseverance. Her insistence that she be laid to rest in Nigeria, next to my father in Nnewi Otollo, was typical of her. My Father reminded me daily of the lasting importance of heritage, identity, service and acknowledgement of one’s roots (which may be adopted, even if one isn’t born to them). These influences have shaped my worldview, and my PhD research helped me understand that sustainable development must honour our cultural identities while embracing innovation. In other words, we must equally embrace the past, the present and the future. It’s the privilege of my cross-cultural heritage that fuels a passion for creating solutions that are locally relevant yet globally aligned, especially as we navigate the complex challenges of climate change, governance, and inclusive growth for Africa.

Africa is rapidly pioneering innovative practices in the circular economy, driven by necessity and ingenuity. We see a surge in waste-to-value initiatives, such as recycling plastics into construction and housing materials, organic waste converting into bioenergy, and innovative agro-processing that minimises waste. Digital platforms are connecting informal waste pickers to formal markets, enhancing efficiency and livelihoods. Cities like Lagos, Nairobi, and Johannesburg are adopting smart waste management systems, incentivised by policies, recently also been aligned with the ISSB’s global baseline of sustainability standards. My favourite business case, Zubnol, is based in Aba and recycles plastic waste into the most beautiful beddings. The Circular Economy and its innovative ecosystems not only address environmental concerns but also create jobs, foster local entrepreneurship anchored in traditional business practices, and unlock new revenue streams. The continent’s entrepreneurial spirit, supported by regional collaborations and global investment, is making the circular economy an integral part of Africa’s sustainable development future.

This ACCA initiative was an important milestone. The initiative’s Chair has since proceeded to successfully lead tax reforms for Nigeria, and ACCA has become a solid partner to the ISSB in capacity building, so our work continues beyond the committee. Good governance is the backbone of every sustainable organisation. It is one of the four pillars of the ISSB standards, building on the work of the TCFD. Transparent decision-making, accountability, and stakeholder engagement—cornerstones of strong governance—are essential for embedding sustainability into corporate DNA. The ISSB’s standards, especially IFRS S2 on climate-related disclosures, reinforce the importance of governance by requiring organisations to disclose oversight mechanisms, risk management, and strategic integration of sustainability factors. When organisations align governance practices with these standards, they build trust with investors, regulators, and communities. In Africa, where governance challenges persist, strengthening board oversight, instituting clear sustainability policies, and fostering a culture of accountability are critical for driving meaningful change and resilience.

Promoting financial inclusion for women and youth has proven pivotal to Nigeria’s economic transformation, and the Growing Businesses Foundation has championed this through targeted strategies. Among the most effective approaches are the development of microfinance products tailored to small-scale entrepreneurs, particularly women and young business owners, alongside the strategic use of digital financial services to expand reach into rural communities. These efforts are reinforced by financial literacy programs that integrate sustainability and social impact principles, equipping beneficiaries with the tools to build resilient enterprises. The Foundation’s work is deeply rooted in research, with its database informing the 200 business case studies central to my PhD research between 2004 and 2006. These insights later crystallised into the ‘SevenPillars Approach,’ a methodology I operationalised during my tenure as Group Chief Sustainability and Governance Officer at Dangote Industries Limited from 2017 to 2020. The SevenPillars framework drew from my foundational research on indigenous Nigerian businesses and became the blueprint for Dangote Cement Plc’s first NGX-compliant Sustainability Report. Its methodology was further refined through contributions to the Frankfurt-Hohenheim Guidelines, a pioneering German ethical-ecological rating system that continues to underpin ISS ESG’s global standards today. Beyond structuring corporate sustainability reporting, the SevenPillars Approach serves as a bridge—not only aligning internal organisational departments but also fostering cohesion across supply chains and value chains, right down to the last mile. This was vividly demonstrated by the Growing Businesses Foundation’s work with multinational partners. With Unilever, the Foundation helped secure 8% of the company’s annual turnover at the last mile, while its collaboration with Coca-Cola empowered 3,150 small businesses to collect and recycle one billion plastic bottles within just 20 months, proving the model’s scalability and real-world impact.

Lagos faces significant challenges—urban congestion, informal waste management, and limited infrastructure—but also remarkable successes. Key challenges include limited data for decision-making, policy implementation gaps, and capacity constraints. Yet, successes such as the adoption of inclusive waste collection systems, public-private partnerships, and community engagement have demonstrated that sustainable urban practices are achievable. The ISSB’s standards are instrumental in this process, as they promote transparency and accountability, making Lagos more attractive to climate finance and investors. For instance, by adopting ISSB-aligned disclosures, Lagos can showcase its urban sustainability efforts, unlocking funding for infrastructure projects that improve living conditions and resilience.

Collaboration is essential. Private sector entities can align their strategies with national frameworks, share data transparently, leveraging ISSB standards, which have been adopted by Nigeria’s FRCN and will be mandatory in line with the timelines put forward by the RoadMap. The ISSB’s focus on materiality in disclosures fosters accountability, enabling companies to publicly demonstrate value creation and inform investors so that the required capital can be accessed. To accelerate progress, governments and civil society must create enabling environments—through policy incentives, capacity-building, and shared data platforms—so that collaborations are strategic, scalable, and measurable.

Civic responsibility is a catalyst for sustainable development, both in urban environments but also in indigenous African communities. Having lived in Lagos on Bamgbose Street, which is now where GBF is headquartered, I know that communities in central Lagos also have strong indigenous roots. When my children were very young, I would walk to and from the house to the Cathedral with ‘area boys’ on Sundays. They were my companions, and they protected me, just like they protect me every time I visit GBF or the family home today. Citizens, community groups, and local organisations hold the power to demand transparency, advocate for cleaner environments, and participate actively in decision-making. When organisations and governments disclose their impacts transparently, they foster trust and civic engagement. Sustainable development is achieved when communities see themselves as active partners, not just recipients, of progress. I am proud of the fact that Lagos has played a critical role in shaping the ISSB Standards and am grateful to His Excellency Babajide Sanwo Olu, Alhaji Aliko Dangote, A.B. Mahmoud SAN, Engr Ernest Ndukwe as well as the NGX, FRCN and SEC CEOs for welcoming ISSB Chair to Lagos last year. It was a real homecoming!

I emphasise the importance of systems thinking: understanding the interconnectedness of business, society and ecology of nature and culture with humanity as well as social, environmental and economic factors. Critical themes include innovation, resilience, ethics, and stakeholder engagement. I also stress the importance of understanding global frameworks like the ISSB, which provide a common language for sustainability reporting, helping future professionals to align local initiatives with international standards. Equipping students, including executives and new generations, with practical skills and leadership capabilities ensures they can navigate complex challenges and drive transformative change in Africa.

My motivation stems from a deep sense of responsibility to Africa’s future—its youth, entrepreneurs, and immeasurable untapped potentials. I believe sustainable development is not optional but essential for resilience, peace, and prosperity. The legacy of my parents, Heidi & Ekenanye Nnoli, who valued education, culture, integrity and service, continues to inspire me. I am committed to shaping a future where Africa leads in responsible, innovative development, leveraging its rich cultural heritage and youthful energy to create impactful solutions.

I see a future where sustainability is embedded in corporate DNA, driven by strong governance, innovative financing, and a clear understanding that nature, climate and social risks are business risks. The adoption of ISSB standards across Africa will enable companies to transparently and proportionately report on decision-useful information, attract responsible investment, and build resilient business models. African corporations will lead in sectors like agriculture and digital innovation, demonstrating that responsible business is profitable business.

Challenges include access to finance, capacity gaps in sustainability knowledge, and navigating regulatory environments. Start-ups often lack tailored guidance on integrating ESG factors early in their growth. To address this, capacity building, mentorship, and creating investor networks that prioritise impact and transparency. The ISSB’s emerging standards are becoming a vital tool, helping African organisations build credibility and attract funding by demonstrating responsible practices, extending across their value chain and supply chains – this is also where a lot of start-ups find opportunities to scale.

Localisation is key. Global frameworks need contextual adaptation to be effective. In Africa, considering informal sectors, local resource constraints, and cultural diversity is important. Partnerships with regional bodies like PAFA and ACCA, as well as regulators, exchanges and capital market authorities, are key. In Nigeria, for instance, we have worked very closely with Rabiu Olowo of FRCN, Timi Agama of the SEC and Temi Popoola and Femi Shobanjo of NGX to co-create capacity-building initiatives, as well as ensure the ISSB standards are proportionate, cost-effective and relevant. The ISSB is also constantly developing educational material and guidance that fosters local ownership of the global baseline and common language of sustainability disclosures that are intended to be published as part of and at the same time as financial statements for effective implementation.

Balancing intense commitments requires intentionality. It helps me to have strong support networks, also for my work, and staying connected to my roots and my family. That said, I love my work and consider the opportunity to represent Africa’s voice on the global stage an opportunity – this mission makes work feel easy. I love engaging with African stakeholders and listening to their concerns keeps me grounded. I also believe that leadership is about service, and maintaining a clear purpose helps sustain my energy and focus. Celebrating small wins and taking time for reflection are vital components of my routine.

What excites me most is witnessing Africa’s emerging leadership— globally, the ISSB standards have been shaped by countries like Nigeria, Kenya, Tanzania, Uganda, Ghana, Egypt, Botswana, Zimbabwe, Angola, Rwanda and South Africa who are all actively exploring ISSB adoption or convergence. The collective efforts of regional bodies, regulators, and businesses signal a readiness to shape a sustainable future. It’s inspiring to see African voices gaining prominence on the global stage, helping to craft standards that reflect our continent’s unique realities and ambitions. This momentum affirms that Africa is not just a beneficiary of global sustainability efforts but a key driver. The greatest opportunity lies in harnessing innovation, local expertise, and regional collaboration to develop tailored disclosures that resonate with our development pathways. As adoption deepens, Africa can become a model for responsible, inclusive, and climate-smart growth, setting standards that others can follow.

The ISSB offers African organisations to develop local expression aligned with global standards, embedding sustainability into the core fabric of African corporate culture in a language that global investors can understand. It’s not about compliance; it’s about strategic transformation—integrating climate risk management, and valuing assets like Africa’s human and nature capital, and ensuring governance is key to our decision-making processes. Over the next decade, I see African companies increasingly viewing sustainability as a driver of resilience and competitiveness rather than an obligation. This shift will foster innovative business models, attract responsible investment, and contribute to inclusive prosperity.

Strong leadership, capacity-building, and regulatory support are essential. Additionally, recognising and rewarding responsible practices will reinforce the importance of sustainability as a business imperative. Cultivating a culture of transparency and stakeholder engagement will be the cornerstone of this transformation. In creating a cultural shift, academia and the media are also important. Sustainability is not just a financial issue; it’s a societal one. While ISSB outreach is very investor, preparer and regulator-focused, it also includes academic partnerships to embed standards into accounting and business curricula across African universities. We’re also engaging the media to raise awareness about what these disclosures mean and why they matter.

The connections are profound. ISSB standards don’t replace the SDGs or circular economy goals — they reinforce them by making them financially material and measurable. For instance, climate risks linked to waste, water, or energy use can be disclosed under IFRS S2, which supports better decision-making and accountability. In urban hubs like Lagos or Nairobi, where I’ve worked on circular economy projects in the past, these standards can attract climate finance, infrastructure investment, and even public-private partnerships. They also help cities and companies show how they’re managing transition and physical risks.

I see a continent where sustainability is not a compliance burden but a competitive edge. African businesses are already innovating in areas like regenerative agriculture, renewable energy, fintech for inclusion, and ethical AI. ISSB disclosures will help them tell those stories credibly, to local stakeholders and global investors alike. In the next decade, I believe we’ll see homegrown sustainability champions: companies that set global standards from Africa, not just follow them. And that’s the future I’m committed to building.

This is not about fitting into someone else’s model, it’s about shaping the future of sustainable finance on our own terms. ISSB Africa has a seat at the global table, let’s use it. Let’s invest in building capacity, encourage dialogue across sectors, and align national strategies with global disclosures but ensure they reflect local realities. Above all, lead with vision because Africa has the potential not just to participate in the global sustainability conversation, but to define it.

Africa is at a pivotal moment. With its youthful population, rich cultural diversity, and vast natural resources, the continent has the potential to lead in the integration of sustainability as core to corporate culture and business thinking. The ISSB’s global standards are a powerful tool to unlock Africa’s potential, enabling transparency, attracting investment, and developing business practices that foster resilience and a deeper understanding of successful business models, as well as inherent sustainability-related risks and opportunities that can sharpen the competitive edge of Africa’s businesses. The industry-focused metrics of the ISSB also make the application of the standards more proportionate and accessible, and the recent call for comments on 9 Exposure Drafts published by the ISSB in July 2025 is a unique opportunity to shape the truly global baseline that the IFRS Foundation has been mandated to build. With 60% of global GDP and 80% of global capital markets (excluding the US) already aligned with the ISSB Standards. I call on Africa’s leaders, businesses, and communities to embrace this opportunity, to lead with purpose, and to shape a resilient, inclusive future for generations to come.