Abstract: Corporate governance and business ethics are pivotal to the sustainable development of any economy. This article appraises the concept and legal framework of corporate governance and business ethics in Nigeria. It highlights their interconnection and role in fostering sustainable business practices. Using a doctrinal methodology, the study evaluates the adequacy of Nigeria's frameworks, including the Companies and Allied Matters Act 2020 and the Nigerian Code of Corporate Governance 2018, while incorporating global best practices. It identifies key issues, such as: weak enforcement mechanisms, insufficient stakeholder education and inadequate penalties for violations of corporate governance principles. To address these challenges, the study proposes stricter enforcement of governance laws, targeted education for stakeholders, enhanced whistle blowing policy, increased shareholder engagement, and prioritisation of sustainability in corporate practices. It further advocates for the establishment of a specialised monitoring agency to enhance corporate governance and business ethics in Nigeria. By addressing these gaps, this article contributes to the discourse on strengthening corporate governance for economic sustainability and ethical business practices in Nigeria.

Abstract: Taxation is the imposition of mandatory fees on people or organisations, typically supported by legal mandates from governments worldwide. The main purpose of taxes is to create revenues for the government and raise funds for spending. The process of computing, accessing, and collecting taxes using electronic methods is known as electronic taxation. The Finance Act 2020, specifically Section 25 of the FIRS Establishment Act, as well as the Finance Act 2020, confer upon the Federal Inland Revenue Service (FIRS) the authority to leverage technology in automating tax administration processes, including assessment, collection, and information gathering. It will be intriguing to observe how the Finance Act 2023 reinforces this provision. Notably, the Finance Act 2023 has amended the FIRS Establishment Act to enable the FIRS to utilize third-party technology in automating tax administration. The increasing digitalization of tax administration systems, coupled with the preference for technological deployment in tax management, return filing, and tax payment in Nigeria and globally, has rendered the tax system susceptible to cybercrime, thereby giving rise to a novel category of criminal activity known as cyber tax crimes. The report noted the expansion of tax crimes to include cyber tax crimes in light of Nigeria's implementation of Electronic Taxation and the provisions of the Cybercrimes Act 2015 (as amended).

Abstract: Economic diversification is crucial for Nigeria's national development, especially as the country seeks to reduce its over-reliance on oil revenues. The dependency of the country's economy on crude oil has had a major impact on its economic development, particularly in the Niger Delta region. The country has also made significant progress in diversifying its economy, but a number of obstacles prevent it from being implemented effectively. This paper examines the legal framework for economic diversification and national development in Nigeria. It interrogates the intricacies of the topic using a doctrinal legal approach. The paper identifies significant challenges in implementing legal frameworks (such as the 1999 constitution) for economic diversification, for instance: poor infrastructure; gaps in policy implementation; corruption; limited access to finance for SMEs; and a mismatch between education and industry needs. Additionally, political instability and over-specialisation in the oil sector have stifled efforts to develop other sectors like agriculture, manufacturing, and services. It concludes that Nigeria must strengthen its anti-corruption operations and strengthen its public-private partnerships (PPPs) in financing and implementing large-scale infrastructure projects that will attract investors and boost economic activities. Ultimately, Nigeria will not only ensure better livelihoods for its citizens but also strengthen its position in the global economy.

Abstract: This study undertakes a comprehensive evaluation of the effectiveness of the United Nations Convention Against Corruption (UNCAC) in combating corruption within Nigeria. Recognizing the Convention's status as the foremost global legal instrument against corruption, the research delves into its implementation within the Nigerian context, analysing its impact on the country's anti-corruption efforts. The study explores the key provisions of the UNCAC, focusing on areas such as preventive measures, criminalization of corrupt practices, international cooperation, asset recovery, and technical assistance. It further examines Nigeria's legal and institutional frameworks for combating corruption, assessing their alignment with the UNCAC's requirements. Through a combination of legal analysis, empirical data, and case studies, the research investigates the extent to which the UNCAC has influenced Nigeria's anti-corruption policies, legislation, and enforcement mechanisms. It also critically analyses the challenges and obstacles encountered in implementing the Convention's provisions, considering factors such as political will, institutional capacity, and socio-economic dynamics. By evaluating the UNCAC's effectiveness in curbing corruption in Nigeria, this study aims to provide valuable insights for policymakers, anti-corruption agencies, civil society organizations, and international stakeholders. The findings will contribute to the ongoing discourse on anti-corruption strategies, highlighting best practices and areas for improvement in strengthening the fight against corruption in Nigeria and beyond.

Abstract: In 2015, United Nations unanimously adopted the 2030 Agenda for Sustainable Development, to provide a pointer for an enduring peace and prosperity in the planet. The 17 SDGs targeted diverse areas of development including gender equality as Goal 5 and respect for peace and security as Goal 16. The SDGs compliments existing norms for promotion of peace and security in the world. Despite this commitment of the UN Security Council on Women Peace and Security, through Resolution 1325 amongst others women are still marginalized in peace processes and their participation in the overall governance and development is still minimal in most countries in Africa. This paper x-rays the contributions of women in Africa towards peace and security, despite these obstacles and takes a cursory look at the recently adopted UN Pact for the Future for available opportunities towards inclusion and participation of women in peace building. As the world looks forward to Agenda 2030, the paper proposes the need to strengthen institutional frameworks, put in place concrete policy actions such as integrating gender mainstreaming in national prevention strategies, ensuring accountability for conflict-related gender-based issues, implementing gender quotas for political representation, and increasing investment in conflict prevention. It posited that these measures are essential to achieving the objectives of the UN Pact for the Future, the SDGs, and the Women, Peace, and Security agenda.

Abstract: Millions of individuals are currently visiting abroad for medical care, particularly, from developing to developed nations. We refer to this trend as "medical tourism." One of the profitable sectors that have grown quickly globally, including in Nigeria, is medical tourism. The desire for more affordable, high-quality medical care is one of the causes of the development. However, the growth of the sector has given rise to several medical, legal and socio-ethical dilemmas. These problems need to be resolved since they could have an impact on how medical tourism develops in the future. Among the legal issues covered in this study are the absence of legislative regulation and the absence of proper legal remedy. The quality of care given by medical professionals, the absence of follow-up care for patients in their home countries, the availability of care for locals in destination countries, and the problem resulting from treatment that is prohibited in patients' home countries are among the ethical concerns. The aim of this article is to analyse these medical, legal and socio-ethical dilemmas in order to support the industry's and the nation's future economic development. The foundation of this study is grounded on the doctrinal research method which makes use of secondary sources, including laws, textbooks, and journal articles that deal with medical tourism and the problems that have arisen as a result of its growth. The article concludes that unified medical tourism legislation can address medical, legal and socio-ethical concerns. The article recommends the enactment of a legislative instrument specifically made to govern medical tourism in Nigeria.

Abstract: The Nigerian Correctional Service (NCoS) is statutorily mandated to reform, rehabilitate, and reintegrate offenders, reflecting a shift from punitive to corrective justice. However, despite progressive reforms under the Nigerian Correctional Service Act, 2019, rehabilitative outcomes remain limited due to the Service's overreliance on conventional tools such as sentence remission, education, vocational training, classification, and aftercare services. This paper adopts a doctrinal and comparative methodology to interrogate these mechanisms and argues for the integration of chromotherapy as a complementary correctional strategy grounded in behavioural science and therapeutic design. Drawing comparative insights from South Africa, Kenya and Ghana, the study highlights the growing adoption of environmental psychology and colour-based interventions in custodial reform. These countries have demonstrated that colour dynamics; through architectural design, light modulation, and visual stimuli can mitigate aggression, alleviate anxiety, and promote cognitive calmness among inmates. Such interventions align with the broader African trend towards humanised penal systems that balance deterrence with psychological rehabilitation. The paper contends that Nigeria's correctional jurisprudence must evolve beyond statutory formalism to embrace interdisciplinary innovations capable of producing measurable behavioural change. Integrating chromotherapy into correctional policy offers a low-cost, evidence-driven framework for improving inmate well-being, institutional safety, and reintegration prospects. It concludes that adopting this approach would situate Nigeria within a progressive African correctional paradigm that redefines correction as a process encompassing not only moral and vocational reformation, but also emotional and psychological renewal.

Abstract: The growing population of elderly individuals in Nigeria presents a critical challenge for human rights advocacy and legal protection. With approximately 4.5% of the population over 60 as of 2015, and projections indicating this figure will rise to 6.3% by 2050, the protection of elders' rights has become a pressing issue. However, despite the uniqueness of elders, Nigeria still lacks adequate and comprehensive legislation for the protection and promotion of human rights. There is a large population of elders whose rights are not protected due to inadequate legislative structure. This study explores the human rights entitlements of elderly Nigerians, such as the right to life, health, dignity, social security, and protection from abuse. It critically analyzes the existing legal provisions, including the Nigerian Constitution and relevant international human rights instruments, to assess their efficacy in addressing the needs of elderly citizens. The study identifies challenges in enforcement, the lack of comprehensive laws, and socio-economic factors contributing to neglect and abuse of elders and their rights. Finally, the study proposes recommendations for strengthening legal protections and creating a more inclusive and supportive environment for the elderly in Nigeria. This includes adopting international human rights standards and the development of robust policies to ensure the dignity and well-being of older Nigerians. It is on this note that this study suggests that an appropriate and supportive legislative framework based on internationally accepted human rights standards is required to ensure the highest quality of respect, protection, and fulfillment of the rights of elders in Nigeria.

Abstract: The African Commission on Fundamental Human Rights (FHR) is in control of citizen's rights organisations in the black man's regional states. As a result of the body's rulings guiding governments to implement their Charter obligations, domestic laws have been impacted. Member states of regional organisations have endeavoured to establish regional conventions, commissions, and tribunals to maintain these values since the United Nations (UN) General Assembly approved a resolution ensuring fundamental rights of every human in 1948. Some of African nations have incorporated human rights instruments into their own legal systems, allowing them to put these safeguards into action. At first, governments in Latin America and Europe legitimised human rights protections within separate regional frameworks. Efforts to establish human rights safeguards on a regional level have lagged behind in Africa and Asia. To ensure that regional human rights tribunals fulfil their commitments to impartiality and fairness, this article will examine why African regional human rights bodies have failed thus far and provide solutions for how they can win over the continent's inhabitants.

Abstract: The idea of transferring organs from animals to humans dates back to antiquity, as shown in the fable of Daedalus and Icarus. However, xenotransplantation is a relatively recent phenomenon. That prospect presents a slew of legitimate ethical concerns, as well as bogus ones caused by cultural ignorance of science. As a systematic scientific study, xenotransplantation dates only to the latter half of the 20th century, with episodic xenotransplantation events occurring before that. As the science of xenotransplantation has advanced in the 20th and 21st centuries, the public's awareness of the potential therapy has also increased, leading to shifting ethical stances towards xenotransplantation in important areas, such as public health concerns, animal rights, and religious perspectives on the procedure. This article aims to examine the concept of xenotransplantation in terms of its ethics, policy, and regulatory considerations. The doctrinal research method is adopted to unravel with holistic view modern trends in xenotransplantation and how it has impacted the medical field. The findings reveal there have been numerous attempts to effectively carry out xenotransplantation and most proved abortive and the prosecution violation to that effect is difficult. The article concludes that there is a significant concern for society in general when it comes to xenotransplantation. There are also "bad ethics" issues that arise as a result of scientists' refusal to acknowledge ethical considerations in science. This, combined with public misunderstanding of science, fosters the spread of religious and other non-rational concerns, such as the argument that xenotransplantation is capable of transmitting deadly viral diseases to the human race. These baseless concerns can only be alleviated if public comprehension of science improves and scientific understanding of ethics grows. This paper recommends that a holistic regulatory framework for xenotransplantation is paramount and the need for international harmonization and standardization of regulations should be a serious concern if all issues pertaining to xenotransplantation must be resolved.