The 2018 Petroleum Host and Impacted Communities Development Trust Bill before the Nigerian National Assembly was proposed to foster sustainable development (SD) and embed corporate social responsibility (CSR) in the oil and gas corporate activities within host communities. From the backdrop of SD and CSR as regulatory concepts, this article scrutinizes the Bill for its viability to realize its objectives in its current form. It raises concerns about: (i) perceived negligence by the government to provide social services and public goods, seeming to outsource such responsibilities to the business community; (ii) the reduction of CSR to capital or community development projects; and (iii) the absence of useful delimitation criteria to determine host and impacted communities. The article argues that past mistakes are being rehashed and queries the capacity of the Bill to live up to stakeholders’ expectations. Using the normative contributions of global templates such as the United Nations Guiding Principles on Business and Human Rights, the article recommends policy and regulatory changes to the Bill’s governance structure towards embedding effective CSR and engendering SD in the Nigerian oil and gas industry.

尼日利亚国民议会提出了2018年《石油宿主和受影响社区发展信托法案》，以促进可持续发展（SD）并将企业社会责任（CSR）纳入宿主社区内的石油和天然气公司活动中。本文从可持续发展和企业社会责任作为监管概念的背景出发，对法案的可行性进行了审查，以其以当前形式实现其目标。它引起了对以下方面的关注：（i）政府察觉到提供社会服务和公共物品的疏忽，似乎将这种责任外包给了商业界；（ii）减少企业社会责任资本或社区发展项目；（iii）缺乏用于确定收容社区和受影响社区的有用的划界标准。文章认为，过去的错误正在得到纠正，并质疑该法案能否达到利益相关者的期望。本文使用《联合国企业与人权指导原则》等全球模板的规范性贡献，建议对法案的治理结构进行政策和监管方面的改革，以在尼日利亚的石油和天然气行业中嵌入有效的企业社会责任和实现可持续发展。