Nigeria has been an active participant in the promotion of beneficial ownership disclosure in the extractive industries despite the absence of a solid domestic legal framework supporting it. Among other things, it has established a beneficial ownership register and has extended beneficial ownership disclosure reporting to commodity traders to address secrecy in the ownership of intermediary companies in the oil and gas sector. In mid-2020, a new company law was enacted with beneficial ownership disclosure provisions covering private companies. Though a significant step, the new law, like its predecessor, focuses mainly on legal ownership/control and fails to fully address the issue of ultimate ownership/control critical to beneficial ownership secrecy. This will pose a significant challenge to the effective implementation of beneficial ownership disclosure in Nigeria. Other challenges include the difficulties of collecting beneficial ownership information, the costs of maintaining a secure beneficial ownership register, and the political will to enforce compliance with beneficial ownership requirements. Of note also are the impacts of COVID-19 especially on the government's ability to raise revenue to implement beneficial ownership disclosure. Addressing these challenges requires a whole-of-government approach in the implementation of policies and laws as well as continued public engagement, for beneficial ownership disclosure represents a significant cultural shift in extractive industries business in Nigeria.

尽管缺乏可靠的国内法律框架，但尼日利亚还是积极地促进了采掘业的实益所有权披露。除其他事项外，它建立了实益所有权登记册，并将实益所有权披露报告扩展至商品交易商，以解决石油和天然气行业中间公司所有权的保密问题。2020年中期，颁布了新的公司法，其中规定了关于私有公司的实益所有权披露规定。尽管迈出了重要的一步，但新法律与其前身一样，主要侧重于法律所有权/控制权，但未能完全解决对有益所有权保密至关重要的最终所有权/控制权问题。这将对在尼日利亚有效实施实益所有权披露构成重大挑战。其他挑战包括收集实益所有权信息的困难，维护安全的实益所有权登记册的成本以及强制遵守实益所有权要求的政治意愿。COVID-19的影响尤其值得注意，特别是对政府提高收入以实施有益所有权披露的能力。应对这些挑战需要在实施政策和法律以及持续的公众参与中采用政府整体方法，因为实益所有权披露代表了尼日利亚采掘业业务的重大文化转变。其他挑战包括收集实益所有权信息的困难，维护安全的实益所有权登记册的成本以及强制遵守实益所有权要求的政治意愿。COVID-19的影响尤其值得注意，特别是对政府提高收入以实施有益所有权披露的能力。应对这些挑战需要在实施政策和法律以及持续的公众参与中采用政府整体方法，因为实益所有权披露代表了尼日利亚采掘业的重大文化转变。其他挑战包括收集实益所有权信息的困难，维护安全的实益所有权登记册的成本以及强制遵守实益所有权要求的政治意愿。COVID-19的影响尤其值得注意，特别是对政府提高收入以实施有益所有权披露的能力。应对这些挑战需要在实施政策和法律以及持续的公众参与中采用政府整体方法，因为实益所有权披露代表了尼日利亚采掘业业务的重大文化转变。COVID-19的影响尤其值得注意，特别是对政府提高收入以实施有益所有权披露的能力。应对这些挑战需要在实施政策和法律以及持续的公众参与中采用政府整体方法，因为实益所有权披露代表了尼日利亚采掘业的重大文化转变。COVID-19的影响尤其值得注意，特别是对政府提高收入以实施有益所有权披露的能力。应对这些挑战需要在实施政策和法律以及持续的公众参与中采用政府整体方法，因为实益所有权披露代表了尼日利亚采掘业业务的重大文化转变。