%PDF-1.7 1 0 obj << /Type /Catalog /Outlines 2 0 R /Pages 3 0 R >> endobj 2 0 obj << /Type /Outlines /Count 0 >> endobj 3 0 obj << /Type /Pages /Kids [6 0 R 23 0 R 29 0 R 31 0 R 33 0 R ] /Count 5 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R /F5 12 0 R >> /XObject << /I1 13 0 R /I2 18 0 R /I3 19 0 R >> /ExtGState << /GS1 16 0 R /GS2 17 0 R /GS3 20 0 R /GS4 21 0 R >> >> /MediaBox [0.000 0.000 595.280 841.890] >> endobj 4 0 obj [/PDF /Text /ImageC ] endobj 5 0 obj << /Producer (dompdf 3.1.0 + CPDF) /CreationDate (D:20260826110611+00'00') /ModDate (D:20260826110611+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 14 0 R ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1277 >> stream xVMo8W1H377Q)mAh,:4@R,5L`:c͛g4y`y`'8pf0}rny8$0òo$,WNc'؈m T ~[) ]:7v[NÐ̋BJ6M Ji/ )YQv-Alw3؉1{zdtq(u- ,gU]Hc=`fn~yzfJ3;]8#׬iζT?E`5H(L^~Sp'4{/Ȟ.Þ/X|Y)j(2MWi!jVVUgGst)\'sXإ[sqv`CE䐎%MS&/IGQ/y ԅ9em+Qe5Z֥z8IbiiΙܙ4qaP$K'GgQL cYCA-􅅑ZkP| <O֔O$2 1+3x:8 \K0t|.&8F}_pV8"~_Kc߿_q^#c0IӚ( 5 (3d=)Ymy! { ѱ*G%X̓hfA36Q/ wg2?PQ-{OjM֕䛬@(W"\GRQ>z`Ұ,lTF$×rLR7Xfy ^| endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /Font /Subtype /Type1 /Name /F5 /BaseFont /Helvetica-Oblique /Encoding /WinAnsiEncoding >> endobj 13 0 obj << /Type /XObject /Subtype /Image /Width 255 /Height 198 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 8718>> stream JFIF ( %!1!%)+...494-8(-.+  -%%--------------------------------------------------"K!1AQ2aq"#rs34B$5RbCt%Sc&6T3!1A"2QaqB3#$R ?m>7 co$O͒h,vFP:/PBbpi7зCk5fJZ(ˤ#h6mIlYB^KvtmY;ui֝[ࣀl9z:^k#ikvAd1&+wƄF+Ү'ݧ:rK5 6HNeͅbtɒS94= gЖci <q:͹HЩ%󵽧 ΅hߩo%&p̱QS>g8\A;C鮶Ybnr^DԷ:M c^w;^%K;TK=[y,͈V֋Mשo%ѭPf;%P˜3.\9,Ҧ!ST[? [vʼnjg5UX1vj%+ʻcyf{!̎w[Z&h|d8. yPj am'K:Z.ö0j-Q r'ōRNCZNЛgجTزet*s_x7`'S||~/wT-bMBYHCt(K VȘP!R1)3|49 1ԓNITF>#;C_@ACz &$ؼsy4spIlJUBgeaaJ9- rTsUeHceٝ\~6ޑVCI.0sg_,/:ݴ~mIٻ԰(sH-qi Z:m|lc% \}Ni+#I>u RY28k}ࣀm2VR PV[!N@l $)fu67P/ ׵ї-6Keu3#;];.o+xO7O-Q?oG#:tߔ%dY!R1OtfXO㪵8Ss__Q&^@Iq @) | zN8>E;:Wm}Uniݑ谹6w)чd _uR15 -8߇By$xJ~ZʵYnJk2͑١Sa FTYHSe|/+G}BH ) v6Y851 tN,vp%oc-&C܌J5;#~#P%%Oc@B!ebޒ20\ J@{p\͋ nrFVյM`7qu%TTJi*R\ڄqϖ)}7 e#?򄰞;"xP,&N[!Aod쪇Vo냾E\Y:SQ썟XA`oخ[f$4I,d}e@82iY I渗7i^/cƖ7jf-A%۳}W>1Ic-VS\<]ߍ21VԒXXvധ\rπׯBԝ*^9|!b=@4y2\^dwOD6Z9Dz֖ %LVQxi~ ]$TefJ]r cZLN".LYLvfn7^cPN۵EBw67r%7*i\Nn\D9 JY*q-S7=WvkG+ !`>.ul0o4rt;[i}?$dxRq;>ET\t~/2GaU#I̥^$MoGc7 aYt<(&Ʌc7A?\ljw/ǙXoKz $sֳLSU6.x_}*w!-{#ny0Rۋƀ. oTo)aTqaq/vI E;}hu{ۂ.QU< _B,ƟIN5^!f;^KR9ϗi{WviOr6;-q)ԚCδYF Ct.ˉKԬ`^+:.g? 6XV2=ͬe!P0=e%.tkb^P2]+Lj)qlu2ok} {3iĞ;:冣^8facȮj;.Jt {{Uɜ//6߲,ZJ9E4MWR]}x&v9faoDosgSNlI9.'ኌJkC= 9ǀQcsSzvuv ,XÆWʤU%ԙ/#>8~ Ѐղe*7̫]SwUSowYw^%_+}vߔ%{&LFz``"ӜA%-ne.b/f6.=DuSQ%&`M[fO2zFHc6HLJ/]Q $c[;A7+=ڨr]_Cź;1+Rosf<]G D^/Vƴnh[rC=nJ|zfi,񾃚o[JI̫M?eU`z=yta}Brxf.3`;ts,vRvT>4{і3ßJ&4 1fɻE%ib/~>`fc8ႃvm rY=_3m]u@7z/NܸܵR<̕hT1CIE8n{uTtTE+Z].RΧqef/nMܫY,W/X?\%N43"DZcq@: Q #]MvQ4 9}&;'íi2Xp[ԩR/VifnucߦHy>*JJۘf~>'UUN9wl 80DOzs y!NH9EU}+b45ݢ{plI@Ys|: {/{ f x&RU=# OWvtQ@4uJǷy^G;tԒcH+ "wZoXrө1/axMz}Û+ԔE0 rof\I=<ӓ >tG\|yqd.$3OMyL\tto~:qI=埦JYb\m}4a 68$4n}`",ַo+a4. Xe:1eG9Ql7&gZFg6z4im1( ħ:kX%ASuk]E#ӇTF-M7mjzYbML7_~tH$%c.h?MJROœ.p\@˗=g;u:aDqx>XUQok>qFQjI)6^VZ1-ϨEN7[)eh6.Jsa-}t_pkxH赴}34n{aYs2F!i\QmJEԢBo`wH 'Ayi-$.c E E2Y=G-7([7_b4&z7v7Lg'CJ]ۮ$}l>[CZ#cl%p;P($ם9DUhz7HKX$Mix]s`ES -7Ssr\;Ҟ k 8AjTLcam/,' K؉ su NT,|s6^x8 @}qdg2HIV][Bqƻ*D?v3w\/^oȩ#~g@'V ITaE>H-6p?d)"a_  (`sIՍZ0[h? ͸e>S\4!*v=_IbSsQoJx7 $\.UA5w8_bzܓ4Y A67sjJqxMg8Ka@_G,@^GHiRMBC%{D1GZzJ9qxS,~zha'lpyw$95Fr\evj1|R`[ &G]S*Z֛\wv70:Y i~k6\th*++T1 '9hL dC~.cн ClHaЖn6Xwv5 Gxd34ګ~ !X0;a͏I">jʴIjsWg_+e*wOZ"8at16lO$HSM!"O"NƩ!j0i<>M1Uue=VVNTdLAņUmU$[43; QzspPoKeݷ QiF~BB!jQGHtP}TBctPwdHi8džnvm7q^VѺ˳iyYEŴaxU69rpf ut!?Y}.| *2!Lȿ [m!Z4]N\^w΋Iٴdگ\9vLGWW![zA*דN(HLlo:YoSIWTBŜQ`׹Ϙl96M$ PQOōM8| *a-~q m[+ٝB@!@!@Q>Ȫtۼʴ5=x%WQ̬W[{~K!>oSm?! !BaЅ)ORSԃs)Þ_$XsD s%MZ9<1RYqZvosܩF<&#a!?P8ܑs~a2d+Dֈ9эຶd!TT͐ B B B+{n(Bu9( endstream endobj 14 0 obj << /Type /Annot /Subtype /Link /F 28 /A 15 0 R /Border [0 0 0] /H /I /Rect [ 257.7680 469.1172 483.8600 481.3272 ] >> endobj 15 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/environmental-social-and-corporate-governance-esg/) >> endobj 16 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 17 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 18 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 33662>> stream x]EO\k{q5A b("(VD,]TĂHi7ov7%w{#%L~yͫ":蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:"==EzBDqHRC/?~Ï`7p`у஝w-3ёK mݳ׿gg/7ݻi.q1q5eW/_辿^~R_{A۠od݇S?m̞$;;[@lh CƔO`X:Ƨ6X:Vdx YG޺: #kxx^JmRyxyIeI~^ZvHJLd(v$̼>=xr[ ")t?ع:5>v|ŅG:x5nY4yrz cJWݵ3=Rm (;c'8/[]l" N|jлaL!rj|SN|&T5g?߅KOԜ(yS:=qBoUs.v Ii|u̅C\p7\i`(ٚN^7'+b3_]MU>!U7@4 N˻~çNq¥޿ MMBoZQX$]G~#Y#8w⺵K['UĤx'xK<#B"s+wsp'N]f|S|q ;a4ad_(m|C`Ձ_P'7K=#ȓ! Ʊi=HdhnP~O>n_|[$"U>uӹyk=!<}5v&XlfTo]>vHdo-v5mM8$^ŋrsܩ/;(r$V>>ةu1"Y/_~tn¡[f;p^wffFOb3vtG_Z(-שÉώ]tMaßcT_mz=oKţ^7‹=G ĢΝ~g*:fy_a,J-Z7ԓ]-Fl4_>b˾ ߾Tڶ*|mF/FlbQkgOK~꥝7HG:mO]y? לE5x ^?xuk42m=aTa(zɣN^wYuեVfCOQq('\$ߣvu-=S~= ţ_vuxeϥ_wZ 轟j: y_8gʪ_ad4^Jڛv?:,HRwt:#yrLk3eoy'>cEHԶ~&_#Exs̄s3&b(*|3{wD"Ňm"aM|ΛEȅom)xA:h/~s~Z-h`To?㭝3DF%?`KAMp3V}JaHo_$mXB/Iu`}<:m*Ν[='yl\_m&t9^|(zȦ\mBÎ;޾h(ɍ& Be_ffA[;_{KD7 e*QږeOe.ܷ,TH!-Z"xhi77/q"?bZG*tЋ)m\G 3-`OLV?4+v bJ$Q_-z9:p03엋oPy}Ͼ R^zLE ~>o$[:c(s}dեBgt\W@>Vp&:$zqJ>;^Ψ¤DD1Aݼ6*Q5I|P4㚉MfHrJz=iy]wA$r%F^Ϩ"0/(hoW$L<IaeO':"xuL6*jj, =4^ULaX@i>BcæV'^6.W3&N2-g':&4xuЫdH* zx#b풢r<„^|tqkOeL\$hÕnSe:n{h=Zi7 }`km^DuIŌ)$q5W[9UЋS=ԩрt1]iMȌâ"^ńj儉O2~^As^DD=J59BՌ9,rfvO(yu8;9ys%&{vZ :4<^}uB+W1t3|9E$qݥW QW۫^@0!OG,^QWL.}C4᚝ҏ(Z] TGאU^3<0cWo9K| ;oW"-•nW^z  Uʪо$3/SEL tB{#(œ^A7.te_2n< Ww=:1QhYR#0dOd)V Z]H~P a)"&W*w GED.l!XfOb x0*r}}Ht -n^YdDŽ]J}JQh̽K9c[n}z}™Wfx+AgX/\␮z-ZV?%_ߑc`usN#G ¡sIE[0hPW_y\0sWpCԉ亲M"Z.@=S˯"varauRrlk8%a*X_yuM3:kJ{9 E+Z&}PJ@0 rBm$O˻B1004422611553OԺr능VBj.ZA)",WWJV"ielY%XXZY]'~.Z[bPK}!*ck$?P P +3ss`Tjckgui.j=g#FrKA-+Zqq1ol2H+,0UN.r0HA+Kh*$B/e %?<|(ZX"YtrZYPj!,ߦMr$F_n~9ae`^RҊbɷlf_uvjaH+Bh,2ԡX/"} 5Jݼ¯=a_VR'rO ,Bb^1UP,4,<2*S"Frf -^L T͟0kHD2K_4]R 1" I]M15!!}E+|@^EFƿ^!NRKdiMXf=5aeIݯ{Q$[gL%8cEAf) RȾR^ĊKH\ƾ+ rwqA' O7RF l5XFVԩ4!-Xr%|%6 RY_~&zW{…]FF4@QkD1rV8S%-Gd;IJ`,$"cS6;\3'(DY/; ‘h4e,wk=qV*4XsfB4"JJI[Zՙ`o1'&=Z|ka; DbnnnF~iTTu$ {lg{{ҹ3'U'8;ǤW^om'u*1<"IКSԢnHh6EJgfF|<]VYpVQëuR kkk++KK/s*P k ~;;`5OO/o@Xü'?lui▞7mZ/@zYH xĬXKz3!&"$ ZV4m8R [m!7|ylF R~e# #wNJ$||}By|Oq-mQ͇VUpcQ[;;t*.B)zycj#uRV+B̚X" $w^ZA;G`DKAAA2'̶VPjBvrJI'B[ Bq;-,  twsqjA9Bh9À_Y守"F"""##I`{dʝ~3S놾_X.L0,,,)`|?!jFD%ZY12,t7D8,ؓ2N/-R*"梚`!zeH6!ݍa@(`"Q,BxqĿ㿼+es ;PZfm>bz $뱄<eaQl+BGVbYvRKsS㉥ &7Q[7$]rDEFʂ}1pVOs{GHI(lE$PHWWlO:tӘ &3ÜJT-X٘Y~^vO' ;ICؖHMIINJ!fy"f"K ?}:p(|^>UF> @\R%#Q@I%E1*N-T۸%Vdqubf$ETbr*Pt#, u:(fE;O,3˔ʟ˜XY' /;#5)>:"4ǓޱqI炁V>~8H(A"=3 h|RTJ +1-38#RYbH=g/1(cbv@o%ssrĬԄodO(3+gzM(b98:jK3Rc#Â|K8@#X~ةXؑIdfffU@)| n%1b\Z@L]\;T'p bHv:i##|JWuiAVj|VJoֈXIMXfO:;[Z-M uEyYiIqQaXb9i|+\>Kkɻyݦs2 i,]E)=ZJj_sG,Nȵp^=bBȐH,L@<25!D.0읊X1sRG[KS}uEIAvz2&|;&L0}*.!*+ ypgƼJEBJEEE0<]1\2C[Y̅}ڄxH(em+2,fRƿȺTRF"pHaɝuU9XCug ,uĸ)G"Á w/߀`pR'&fd"BX@+@F  ?,T'O$*MT*i%Bf&R aЈ/ j: E9鄙hkM*q.gm}kzvw7W!b%FZf~>oBD*-#+'7? JLE?"T'ӈ`GnIXS-i8&Gלog?$m5`fPq3fӦxlXۿiӦNhi.×0HpƊPX?5w/! -#;7*{cc"TO8 HS!naS-3;7_[D!";sdNHf.g{Y27mL/(Ƴv?3fL="+%>2$FB8 wGd AiVxl+VUA wwBэHU[H|d<XS0,ܤ~7# ̊"֬YX͵Y)qR\j~hƑO UZfUiY9BYi *3=%1hS)p#P ޒ# !"1}:=#Ce) h1jAQaJ'a-CJ8 C\8v9TIj/LTD>X}ۛjJ3(Ő+H F$dd!ZWTTVV!^fg *˃L+J:\'D"ȅrtvuSp"5C+i(?+5!mH ܁/k\0&?YJ?lY)؟Gݦ_WayE%UUe%pkSdPDUpnll̑BtP0P>yj0(7#9S[mꉃxA!Ip(A{0Zqq62T am}^3펤vA&m+n0jXW"J q<_j0 Ѫ x h$gM(U PR ;8V~k#0Z!HN(M=?GM _] Inf=\ʸd~D7?7~sӧO%LH;]} mij+/"bSr K+kj+ғb"rǴR@PDe"?J"zv8:#[/[r/S^ۈU]!,Ҵ!lf\3_~?;_s Mb_aR_Y@Ʃo G=/e fSM6XĊ qV7Z_TVQ][PK pЂVdjRJ }Im! }_@Ī'D80M` ~N OY:_ \J5.a'U(KbknoԩS{;[*sR\06Rs-GvD%gW#T!^)V:SוJ 3@10=N k#燐^V[VlFo*?ia#.ĊJL-f{Q"+Yʲ!M5\SWM=X=hvOA&RU;ؼ3*W%U u ^E@ jfBk0pcQr(9Jq986bOߏ$B|wwSY2F6|w`XLrf~ zw:sn_7eʔ>Wf%Ey8g'ze+-,khD(^%D|A\) ]6[ j,3W ESH# {X[ǂ&K*(mgٛ"+qz1t K > 'D,$V>w/LDGYij]qUeM}cMEsJ S5tB'${/#߉.ՈX # kvz oTcm]^!Q i9e3:" eu\@&@,dɽRX[t#al^yUT`csssS#+*HYqH I- AӚS^ !ń!Uy$KTwt'I+*^:;Cu\1+BhĪAJPPbsiT𪡩[ҘW8VY0l umaԡ_qQ[Y\Z^^^ZS˰eŮa㞞zvåB" 4b97Q@PXXu ټK𪮡(ю̂`8'L &@ RN^~2lbn/*)-).đh8'lF]xsvщi9`T:]B#?"|opFI9Gۂ㩱IֶV((/bTEZpW):DYog@j.|"F.Cz' ez -MյXGrYI1^q&\v#[| xMM1I9 [ZZj*K|E ! Y{ӳ\G PNOqaDYLШԬZvϒ:!-5{?ƙOQ3?N~P WM-mX-UT=+zcY$Dk8`6:Mҝ׹ǢSA DE`7'Ӆq$#f>vln~e}MR JA^wtt6?d;lX*rr^QRjzfffzjR|&*%8=Lx?@V]u:fVT?]\Cl A^/X%ļ4 )Š<"ŋW!b fD)Q byUj§}b!. Ɍeﳎed(T)Knq'\ 'nE˗0793jRggG;RPg)S63"s4f! ޹b^TlI ,R`H;E+ pc"I0,moS4z w%oĢ χ@0>ťWYԧ9ʔ.^8Ou<˄JxK2&uMَ+Z.Jd6NඁFi[~g+teHy ]ˈ X=A x=kRkcmEQ.mʼn^a* X YhXXhHp ͱ 7x%}G#&J$Db\ve}Nm+=MXS7"EXځx=zTAcp)srOO7,&>u,s ]5@h7'Ä!LH#Ba DZ pwe>/^^BzpJF3ێA,H󄙕Ph(X0<;@k +ڑ*ԃJ}Bp>] ވ!A7I{z{{ 8)H)p#ĽFBHߛBEtHvXҶ&k( ,>H({( Xٿ?f=+y#XKŕ-]ݽ`)uwsT fizyzx{ٌ)0ܤC7{Vt(=&HvW؇k/X]X{{ P8hhm ̂Ya~#|"ږx)} EDM_/Pd,>"J>j=]6C/by%_^RXG3wL$*R[}#qOҧOe`C#Pbnp'_Dx3!yF]YL5n V]yms;,'Xcܰp%#qv &Jȩ#]B}˩&y A;X{Xz},HH^]Ibj${z'+s-VFX2$EM`w"0> } Ц 3Alh vt:`W'WV\u$Y_!kȟR *wb %f#'C,2%9Xd~p'6,-"|qg[bu5T7 ˝}%~:"eckn "bDwh>C$jtj-{=X+\YZ M:j\ EևV"5h߬HjW" 9}M[Ä=d,W$FL){~0>lj+ O zXRv?,nX=}SNa ,Jd-lO4z$CKRt! ٧toN:0ʪ=9fj~U Z,NE@p` k{G"z)1Oedt"Rq50qGyzAǕLϳj")q8aN e}|F0=,& ±~c|f6RHĦ?&'#@`c'.G"o+x.r|uT'Aza0ŷ{h>2XΠXO3SVv)ɤR6RnYC ?տ4i0߲bG79X g{LrN#TpL R5Iy_zz mٺpu) CIUk>)<,ޔ1v9ax **ArYfbnuv 2>ӅY j{<ˁ+]SlFfx>!i noAaA0Z%?;hSYM٧uo/⠥`XMs.ٻFN,0X펝Kcˈ&*눔"X z.JױRH?2"㄀K}X3gmw\1XY32NXH*ό غhkdh#ŚbiMllwG~d($NI_PTMt&qQ~T]6bfkX 5sߝHk]n` PP\VY4a9yZ-K'҅ zLq@'e~&0ocHy }ĺ"V>QZ^)x5"vb%Rt!/D6&~UhXqkdb͜>*Jg^ZQ5}Xb$m( ,w\L , E[R}bC'-L@M i3g͚X& cF}3L5 XDch.<:khuC&}{fa%b2F,<*~v<0,F'QB}tǾ*"SGmA‡GBM~]O^FI.b͘Q"eU_f7(_Xՠ =*H]1]"AV/VMmwjF$VMnFh٨'$cU]YNşLB߬#;=U= %~y kZn, vtTvGla{HVUn>Oz// OYytbm 3f a $)b9ʗS@`U?3RGX٫u~ƷCjÑ)_x  GX8CkTD2zM& R׀Via.::pz 91<ڔ%o<nb=F PGtl5)|Jۼ5 N,2ut0}h@XZ|q@<k)4b! *{ Q{<(82.| U5HN,l xtC4jQrÇ֑=#F.AA,"} %6 &|TkNh:*8 C»اT_5BokX\9o5 &cp, J$H'3 3ا qړg\u-:{:9*F=kFYu`tI2LhBEyPQ3.!R&`14;;\> cM,a4!vbq2@B /R!t{AAXڍNU0¢gCI_XHRP*ԅc;Ov9orO0y  ]SbKF/)ɹ2L>EZ'Y~^q@ b8LWN71? L_R^US5!ƦUX9uHqҖt@bm y\l֬YcR?[ ׸3L3kEĢkBE?taRHqЋ9'v Í Uk=Ey!^:Fb D,R@<@܂Cԯ| u`{`8#>5XOXAW< k|M6=ԓ?kVsۖ,Z[ [ouK8R$%f g-Ӟx/h%&IWg7qR"{}r6yitGmЅ⮓hI.ΕbsЏXc5(-(+]w:Ϝ'dahEV FbYsYDj2ѺA {.+*8X>ë6ZN2QSm .c[@\G M{g{48}g(#p&U2U:WWW9`jOc GqkJmH[]-̭Pg0|^Bs^)s `QgopiH)M[ ~ FG+k UbЪ19f2.&Z phAJ^^e1B,e4{7!shealDwÏ>Sl~ݲy={U+WXA^r媻}r§͆5y8oXoqnmfHkAȪ<{#rrPzݲƖj$Dx{{ oo_e91Mt?)P:ra @ez\X\A.Ĕ:"ˆqMhLRf~iU}s[ǤIm 5%Ia!A~m@`PpHX EFv6T~݀ -­"CZ$25#5ndlDXD\jvayMcKI-q1Qa!2YBB""c8\5/Nŭ O3n9ghlأ']Hi!ZTXWQ e0.3 叅D%fT5MBjm*+JOIGQѱO0_t?d}C,"&|-hM$D-̝Ǧd4wvuu!b5A-ENfZrbB\lLLttKH:9B Wspz9繙>FdFP*fV,3S{,2!- VK# 7+#5%)1!>!vP'$&q1Pt?O.姞и7b9qҾ!'ST)ƴW$un 3pJ-*aa> 񪳣+;3=5%9)11A $&&%sc.<šLV 㭼K\Şc6tDKZ*Z58V2u66">5@,0!ӏ"VrRP@/BJKMºPt?;"Vu#S ›ъXXYKmYsR &L ¼4 0K $cbe~>]v:~H/QEZz{&m^l3N;,0lYHF@an0ݫ '֤ƺjī|+)RWO ,Os-ލ["*j*q-tGv6 A`Y#kPb1ߡ9۝WRRZYŗGwR '7z7Y!!=La { [A`Im1#Jaa1`5c^Z!q'$ct?,/kXȒq 뽺8L7qE󰠇w!eanjSJ&8h 뼗XM,G+w7'[anc蒌LƦzHJE rG"z5Ow NֲRC#+"87_I$q3wrqspwuvX*-h@_AYU]Ud% ^y{wFwt9>.хAw#=t#yBHaHׅd?f+'2o<=\#)SF{q9!"H{#J,XXeb+tp~FFH"nQ$zԖH1=SQs kda"^y{{{y8 J>faRd7 7[ vwFJr%$A"NI.](x^ٟ]7b.\>zi] UPH`{z RkB{Q9X`Cdwg{ ^of.v8>ɎF¦oAK9؏%>hj.;}}zKc(b2 TcUVJ\I@06Cwl h$l8b5:TkzX.viQKOZ"eX^~ޞnJbqSeb&$Mwt%,@ 'f_3@ѐEണ]DJM=Y B+Ss wW0 0 7Xـ  A&R OV S#q;[K+}a%&trvۍIÁ7bкBC~X0(R,d5X~A}rwqX732&$VI5^ut` jIpn6t3\~: Ddin%C|(U,d>X^A2Y,8cPb &`$ m!ӆ~v/^_v{y$օGD!OvNY RYš|5455[9yl!aoy}n? R7*^&X M%v8~zڛ 8Pa _2\ܽB *,$8ӕ"v07qw$k9{jMr 7YO9^se<Bٚ'b)Eg:D"sO3ǃe$9y""##Ceyı30L&$@NC&M8+OX˽_b!]jވP(602h' 84"*::*2,?C)L|H)¸ĸh 5*ccAJ;辥ԅ\=oJq&l hm羟Kob"͇À?{CE1J_͐g\O{R{gwXī$D _|-̥N#} -Ы ;"9P?IA hCX7~=Ģ,هtjfqB;FͩArF%4򗧭,<&*##=5 _0t\ N<+C71|' e``iOg*GbEw);CS[vP6j KJM 0Vem&‰E?Bb9Stq GzLh~E,>I&]nG^t/II=61%=3+ +1R6d.{\T^JU6%ښa+WE"mrZԌI,Ȳqpl3}! r ONLOIښ&0|9\T54 (EA峩h`7A9 (}ՉXȲF"'1Ճ!;I-2OўxV2sVXd eq9귎GYy‹V6``$`EKXXX`("'V\Cpb:b!iʬ, }u˗ y5Tn!QeuDYȎNFwpXt<srOOI '2!=/N@`!bs .%Rs5DV"-How 26vX eH¢[8n?GHfYJftUI-Me~!Ouqj/WYŠ-Xߏm9Ī"G#\ oXąhU[ctuͲT \^3e $h?OuE0#$J:#$8cuHMhVZGT]b[غzxJI^AJJ~k@Ī$4!/ESױSHdaL!ť"Kdnw/m#HQW‘q~5^BldoJ3`ɬ\nhw)Xc)n DlKPK+ E9I)it^y+LE+ڦv XS^=je _6fh\8,KQX(n8~bb^6s"6J3੘ 0+t<)02ɌZd)EփRn);a;@ C]hoGK8Zc#/[Eu&t~V¹~}o$Yks5ϟdPdASwMiqv<Z+k+(zN yx.CB¿b`ErTْxmRg'&V)"<*]dXGb"".\2;$U *k]Ae[+)'~W/H3&IiEek8Ҵ(lM'wԧÜr.9~+tW FJM^|0+G<@ah5VCu]]-U%Tш+w388xqNEZwtY>^IĮAi~Jc r2; RR K+|:O~x̎H/.}HJ%p6oꀴ ´̌4%\ !c*a@be : E̦<3%YXܰ"nV !u8I&b1_ r⇍g[ÀK'ЂH\!5O*#b#Â)^IϯO$٪7uwuM'31bPu\kA9xh/R?¿?zE8%t59ڒ(}mTd8`[+ҝeam@e$#uXZ^Yr'^Zdo@PHXdt20SS ?+l˲2+&p[{Ɓ]O߿iB,2#%\;¦t apEe) M흽SϜ5k֌iS{Zr2bR mv~`FH0 GedajJKg?)?=nIY&CZJôq+Y35Ry!CE\OĴƶ)S{'w. E&E滹v]LVUP"k{Air]QDM[tsyz%7-Z`y7̟s szu町wRU٥m{a{ H\+1NQ5J4 &X"?, ²w~{3wvgq<?Νsw~ե'8q+ gwd n׈ \Z ]m-M˿s:(;s[pJ[rDD$ļYed WI7Gu֕BW1\ZVջtuV_bc}nj!\5`L)D/t^L\F~ESϲNK/ҫsyl:55Vh9&gCNbÂ\Ĥ݅jmx k.g^[w5kyŝmzO<;; Gl\Tɩ >'7TȪFJ+ּ≾xBK5g!:\ch3?et "| W7Nָ7WD+hV6 J4ԁQVMc*CUoW+E/KE\k^W2U8]L҄.J\{:ɇ >%;yTDž*]tU^.kR. LO/eeZ("!&E,=6ƚ,}:Wc٥#G1jϕ^4'Gy%9,d9ƻ~{12?M)-YVvWl՝IKZST X*S:+CVb1t&b,mTMCLe\gJC-y](i\>/|G3S ]T..洰Bia,d*]?R{Xc}:S,!+w8*!̡ClШ{u`I D47&J Cpj#8ԍs)I#q :@mj7_-_2{\rʠS ?/5>)ɲXLCVng5MӦBq|nC2k0{djHI0<7B"R,CA.6r~'AMqfO5(&А`+Cd g/2p0[cWC <ɐ RUd d2SV qf3ưFn r8b=zvge ,+pP?{2tuA̚" S(DBhfY_f2V&.gkh~_~@J~JYCNyЋb۸52s32*v>((ɭ_c#\܀>&ȌY)\K,fD{28LҗO=*(QJ:I%k%TTO>VH#LL.+2fff~/s^1eĆ9k63%=fYhL]V`OsYfiPEVX/1O^p3pk afCL\eE'b%zD)PO[s&7{3И&0<6 >ٲJR+yf:;*gaC74{Q2![m /-[8g,iM_rc:ghK9<m|ѴF mWKZ q=qC5$JqYa,WJK߮W^&SXtLĥmwťVX zy4ҍ&S2%ZmL p>eڶʒQJ'@JW@0JFZ/jSdM:c!Pz7Agl0y%V1i̙ZKϵR2mwԷnTz&hGs*ޕ2d=C8{וesL~T@ӧ-=:ѩdD"k'[FMV|TObKoF,<>Ѩvm=C9Lh,v&&ɋ3pJYb<1vJ4>S>*v{R:-/aҢ V3+vhHOoo֔0spHmߐucoTZ -֏gm\Ued_ܹD7%ٸ}VEmCCk\NpoZimF׏~?_߶s탦?Y6tFӉSLjݙnx'\3!i5u^(QǞ~?r-=8m o^Z˶2pʤq<~?y+,_mjkc-}o; ]ݸGu5."ωf[td=?6=g _mpx/w? ﭮѾ+.6*G~ymcO1O|ۆ6\m�~&9 +/6M~p<33zɅ7v.V9Z)oWfi߮ 48 Kb (ӯcRl> nSaGP|exK2&X7p@ k/wU퓰8^m3#|J Q yga Om{] 7`:7vfYf:8pjof%E c,ka5rc3 IWk?k/l*;J o?ŏ@z*@k%qVs[ pNħF<}ޟ,]p*8R8Ou&nGjVV:8ĚYr.=˱Taկ[XAy3߃ d@v8iӶ)I큏t0oH[]ڱ*\J穰`s^8L]xUߑ-ʒ ut QflaXnj,D{nVn ˻mt/!j)`DӘpvH;xRS*pIXnKSa "Đt@*[teDm U%؀]c,7ZP_3n|cbUq'޴}x;cROW'^k}I3CyE뻚53|Z JLY0)9d䕜gGqҐ x̕$_3Vz6삝%:QVgcLXp'+jyPT{`d͒K~4'8ruK=֧YtMm`_,eirXoNt_Ut^D#%+t}rc,7XFS4b٥a.)GäXlU?rtQ䘧oW/%xKAD# NYJo]8]߳Rց Y0>IY@Zuc~K3a1== >qnq{ %q!g vߩU4CKɣ5m5 +`O:ŪHsbe+e|]CYcX3›e5- ՙm!u+R?,9Ӗ|Yl;-].pfZv3Z?uw(k]guW'am^v;[kO8#Cx>rS6x{yAvTdwrV8`k5F%΃=ߛW-q0urUӛ3xPf[ | 1t(65T&"y{8kay˔އY/%wu>Fա;aP;[Xg~4/Fܭd'ܓlxⅨ&]KV,,R ϧƐ/UauOx(v]H=/<ڑ[\Q:qgsr΄NX>G:Ҕ_#h/ǵ Æ4_FiN<<#6jkW\Qr۰Hon?r',V#]94{\#:l p[X5t~Ql_Sxˬr~v|W.4و\(;4B_0TkNJB]uªU&_D1 ʺCݗõ}=oFX3T5<3ҹ #zgnª_us~ҩťqA kb /@mTiyMiw+( _!.o'szz6mmEphDpȼCʤjܿ̀]lA\3YknO{*wЈ:m \/.w ?=_9|z.r:8bETn!wʚyS͖ʰ =}pdrL q3EX/>CNC²4y!Vpҫwõ8+ֵjeGǂ֍9엖c >v8=@?dcg Y_K܁a8̏Zf{Мߣƍ`wmgؙňƽ={ÈFSUjhac}K1#λڊ~BYΪu>w҂W{jrQJX#^oRkaO΃V99.aؽ4>x\gwd9[ ZK>2;zMjˊʪil\ve0E]-7ѯ=2!".J);;.ѥeteѯ-o?[2r ˪1#ࢾ%[neųp G2ObZֵw w R9ئ$m=m__Z=IYLY%-<%O;VTuv[D[sZvpVVt|RZv>k743Ϥ50pڕdR7t'D6blT/b(k6nKdC!{Qo%>O] /;lFGq7`o(k.SVxTf/(i9a/<Ǵ 7Es ˍ+HEbC oi)r= ;[k*K 2 AnkCo3»:I.L^~7hxpĿ?$'                                                                                                S endstream endobj 19 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 18 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 3 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceRGB /BitsPerComponent 8 /Length 14447>> stream xו^D`$fJ"%Jdw{jj9.鞮3]cUalWME^-S;d27w燤(J|?ǖedx۽"#3L4ֈuY1NԨ1ZM.s_uO$Bòdc@Z1FUL U1Ff I!ѓ.&UUi?r/&@ޞ;YnnJ/C>O%悼A?@\&#y2P#iZ/~}ύ#K)cDM=SU#vs_m$(!/^Ӎ=DUUQYUgDsXkTEX1jDU֭Υo$B̽RuLlXmTkk_F>QaL>w҈QQq|lyQ? :ͅ9qB"гɶiajrlT?{)&HJԧMTVoQaE!]OOkX kvh16 v&+ "@#BZ&2?4mTԈQsȻTĈUKT;I%W=6Cuiros %E"D!f_Tg|+iȍFTNV? 0U}i-U12OXEx)n (utoݨ#B7gUKե+ڵ܃B'Ku6 rI\g36G>i^ٜT_ʹqFDs,#2 ***F]*l/4єǕ慯K{L(=P=ONMZ?r[&ێT|cݏ6OpUyc~IA-36z|4nxQ,J%k_~v՟g<&\:Ǘ:ܻg=TՈBc4?dAph'>˜Kvz#(LW4$+ 7ب̿KZ9޳Nyπ?bDҶމL8jiVņ:ije`d/&zK- ML&F{>n;6QUqj<""cSh*.q嶙T+{ؠfl㼮J7oTV86t-']վAD"D(aϦnjeY՟ :.mW' yܱ_>4vڰW(U< ;?X^h|[ 4PzبːEU|OzMݬX&6xVu+c+ՃPLGs^ք,>wo2TER|qSCop#>;iy~> Ra:W9do^++du~߼zИJ:9D S Q0=4WYD8^U;YpWf?\<~ŮQzAe?Gքd1/ګ_Ko~IZ94vZxS9`&H:oܸF(H;=߄vZ3{H+saPmĪo]_Ym_~F d$\qY0lofz(KP}Q*?*Һ+I}*[y\⛐ 1!n|u1id,}a& X֮H|>+a5Pd!8%" K;3#x&H74i>1ƐK^~Z=fz U(H}6ui:3aoϳw.ԹһeW[sl(H} k^H'd-~cΘ;u[Uw~1&^BMFDؘ=yVB5]> ~›ZzPWҹG~1Ӄv1|3!p>wʯ&kד=I_F!A~'ϊvyM/tvnr+D{?U(H;";."Mvs"K~baezF=wkkW=1>q kR3D֥{X"iNN!KZӛn0!G =ol;uĴÙ{ 5p"Gc|J+Tt٤ ;yrkn;_ 4bԎl`|xcDvͫɠВ{muPDKOx7(LuFWH7tJzǃGn@1&:0pJɮK΍'[ Ƙ>QH˺Hؘ=y\¥;l}_p6Bww26&"N' E3p CqQUi^ P{wyM4Mc#zMW=,A*_:4j݋^jIş'3Ƅ;?U(8^cCz+`Aﶤ0xtѣ)Y̛kL A"6R#W{Nˋ\z9KM^!7F:*$DzQWKd?v]D{>-a5o)_AѠ/%"bD>4` KY^i^ϣQeE",7mrfjh#)zv/}',^Vf$bo)K:}q:Kg k߾.U|2&׫11|w8.NQ0(K5^u$ ry:Y=,CrbDXVc;Yc`L*uINoe']qlc.`HeeAUi3@lGi{9'L~#Q wD8yxUFQ 4o]̳LּbCРwKr!zI@ϲM%Oztg *vK)u~[_v)ydDۏ D8Y4!%rj\EϬq= |綛'v}pK=v4cp ˄DXB>1` GU}xxz$"̡c'&7(̎~^3N$>^jLm;%l~R,#QIyQ]w۪=5F{>:x0$’O[Z7`2A׾:>*!fA",YFqU=iLձ{3S7^0Mr I4w{u S2 0XDDu<.2ѴTw rG",~K(Y\|!D#"ۗfG+8Y_$Iu@&jYbEϽ7X;au˗r?T!QVG",C/g;W e J,:ryWzUoK𙙹/a !KqQIC_^;J#"t5\yTxUo#˱pt_Bm'Ӽ舦Jm#42}S~ 6?Ldsbw+X#aiX<(!B]X\2ڠyz DX"g'Te; lF3y֍އ39Kk綈8pd-.ھ0j2[ySOSOSma)N!: Udy-2C|Uoˡ^g!mxw|qdкzZ,}lN7+oUoaqP;$BZ.UƘhGr#Feŕ˦`8("">{0|7ʈ(k(]67I/xUo!ˡno`~>*mfUwVD",C"QP [qQ+<^4]I"C3L2}̵بaks D?DBΝV֍_<ޥ^uGE$|#AHOdjdZLcY:Pg7;0;Z0$rgХ@ԏ6;-VEC",FEE6Aⷿ7phD",a9h? 9>;n}sisб}~lVB"6e`8jJ{ӏ;ί G?$r0,A~906%pzK۾{Ggˡbm_ @SE5;`׾UQZ?r! $ʘ5T[=Prz֛VA",76 З_ʮd6]&Uo!ǟ5(Zϸ:Y:7Xr>5*z DX}#$8%86F(dQm_cYMV#G",,Ũ2(4qX%^t<Uȑ!'ȦLj< 2~KV :AжgUȑA]?e(Q;nsK?t8к QZ,|n0LbjRlA :mfvtHeG+%È#fR֕:t. =!C̗jbs'3ŵ$5p(9M1A=dG3NZu W;vZ#I֗FKόf=G}fi*#y}b FV:X#".h׌&` Z,@"q}n1 EUDڈe/.Iɼs[FKIjųF 9JXbc6N6Ϫ*DUԉSOcD+ƈXc+bż[FD-gcD$jeFwj?#™CyHD9a3nc ͈4̞lؐ>#J^7ߪt?cj<>FL}磵%e; L/ ]^-o/"&bj66GKjϿGe eҪwHqkޟ*'`0DҾ <(&pRQ/s7U*5?sb|g6atRj+UZPLEBv 'ʤsIuMXR}){&&uAu"N|xpX?;(F14 Tv01!N T]⻣ypv.ku4>DžvfCh1 ~dK"⚞9K!YE=2h >7لuS;;jFG*m;J0[ۙo<z=rk@)MI=OӪwH%>`z G%b7T~ARhiw!zDXrMP ϿL1{"]q*VcLeGr![x8Y_H!v X!7G wS8D",{yv籕p+b"=bI\M;ɂg+ϣ#(a+7wr;Ɠ8.ǹ}Ff-cPH_Us`+[V*ra=s3Z;4  duk& M[: Yck={qQMZfip`pt|ǻ[XN)CcKuR=D]\:=ۏ 6Du+*?{<<ks'U[?h<*0 zD8.^ԷLmz(hгڱ786U@Go }2xЋOoMfCfFpjBu|{볹xYΊߕ6lTy SO,YC5g/.I[O ߃Ml=h@"+s_>_l=$ƃL|BVq;s%t,>*^ʭD8n:7<'H}AfiZBc'{xs*2лr0|p$(_6mm[Z3u䥮oB|gG &oC"[,~N=o "r[2uuNe/.*"8q_1]̎D8?u;~DX]rjtqHdSSM;fҺ{ݻE@ߘ_Ӷgp۳!:s՘uR%N<lOevQ{{7A51SH}ځ)xl,N/!モ5. @"ͷ#C4ںqz R%QQ&?xb/i^zESyclmۙCyG4A>gt+-,6=kdl>-{^zD8I?Qb? XQ9Xbµ9lqiƿ .qzlr_$ ӼڙMp +Oxϝ uWDDTU; 'jϿuk\m2>_lZң}!Ndt{o.2a0ڱ"hd6*ҾUyqE$[/$I&+Z06_]=S;zuI '<zѤ%W͘k\Ù,$ ,i^z5&|r/rj4~ݧU晿JD=kl%m*IpU-3&wS$ zy;zn}{PcውSj],Ɨ) :׹"-3[l5`&D$B~pU%H 'YlYv֞/ ^ϝ5խvDoyU2c~yDWDӹRHٯf?M՟`'eDD'f)¢6\c6K|/8߲#>c$%uhO[7hg5])T7M}= gWw>]0,Ɨ$.nƱS=5]uX8$+z~3D=_U+}[^?XՏ=% E^Ok/Eĥ-?,y!""929z8$TV^yaʖC)ʵῴϟaeݖC ߝjLւ*^m]կڱؾϑs㒦xh~ڭNTV^jq#=EDĘ m/k{) ͵7Mul&czs6M/ "Bmb$stfޫ2{v) ZILD']|#awM'K,z30ϹQ6ҥsS %Mc|^!X[3nRэڑjpOb%XйkLjmxDo/ m{=%LHW]XcG?׭㓘Voj_D` ='ՙpVue, <^?JАӡ"3_>鹠.,w8+Y>,^SY"b&1Oўx0D_mGV!voXϗ1AX >.͋'k|Ra󕪺:[iS=^16zL`{8LTOVKά9֎,&š[yDTJnF4 lԈvxuv# vDeº= EUv,G+AruxTV-{<7':{kԌT]OߪjjT=9=*:.Pε'v.ފ2,("^k_~ZߕB׼i7q50;gsIzi1cͥjf%9ܰ__(3{Tu̅KoGk^nq3T~&DX;eE@]ڙ-YkgQIVW~c.TTֈG.> endobj 21 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 22 0 obj [6 0 R /Fit] endobj 23 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 25 0 R 27 0 R ] /Contents 24 0 R >> endobj 24 0 obj << /Filter /FlateDecode /Length 2305 >> stream xYn8)xrsNփn`9jF-u$aQ(H8EHV?~,QJIw?%rIitA;rY3JwN _fkk5]tiMk063w;ri}3Ƹ(ߓ}}H@Ufԓ{ә`8T̎4x4"l"SL8O1:+\V1I/0/jؑfImtQ=@gD:t ,H.JtNbbsh3h##slK_?H\=տTCes`cjU` y~geV| ES&7@TpZ! L ( -숯#7ݯE~16]\e%S X 7@4 A lǙшLym +npxz4n+į' ?177?UnՃ.(k[xn [&gsTXQ7SHd8-ݭW3;xwlE9f0sXptObwb`KhǙшLym Kp ;}2m7UGn2C7몶}>?mqw8'C.hCrkٕ?K*e1N4YMBp4U+"bBbC!y83'ZBw[9MV!YĺeuŬBŬ؝y8s? 9q-S\)ؖת]"l~9}T>/-=|eԼY12۩J)?ͯLL_X!0W$*U*CLނ!<(~훽DYBW> endobj 26 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj 27 0 obj << /Type /Annot /Subtype /Link /F 28 /A 28 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 200.1950 279.7400 212.4050 ] >> endobj 28 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/environmental-social-and-corporate-governance-esg/) >> endobj 29 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 30 0 R >> endobj 30 0 obj << /Filter /FlateDecode /Length 1938 >> stream xXr6)Ig${8iS[39=0lDxҙ`}.` Ys1  ,cAZXԣqSj^K"c_oaZ8Es!&+-L#y&4TYrL4E&BY8`Jh FDdL&~n2י6j3yWY^)l09l"3)G1J%7ǥ}\y!}bzvL.w 5!RfO]P5pv} _~׶PM>46#$aWdHS80"Q)TƌpaeeO0Rg&lĻ/E'lIYi$l)xG"D><37I><̎̐\y ؎S0 &qSonm}go7w`?a;}-GG@* ~wҥ2Wɝ n릁jq6vsek[GFz|n_ϏHDs)\ßGnem{7\;>ֻ+TwZs]]cҮ0wpu` @X vkn*v]_(v`90BޛSAB.ܚTA<~>%_aft1Tah;xmm?7fWkVf~Ꞃ]b0FBCҶC= {l~=E.w=X$VĞRpWv2dS9nIz82U>YCݒ9VɁ!YRÙFX%+,Ӂ/LBэ&ޗlKzݗ|M 48h?zGzt9qs lX$ؽI+#3=2G^cܶx]_w(jWeF"x:фK4FEMW<ܙГ&# gJ"$M{xY>m2X9l!In@[_ĆMݛ zWfGf{d.DlׄP%seia9o Fװtj뇴!0nxyPd~`TA`Dd;SpC0 & I}N7yٍC#6oF 7 j?xYd"T:i?3~p<* {4Iޯf{f9>1=b;&6xg/fgu?ƕD F#@i^ j3 Ls<19O 7%]գI*!qv=1FYآO*VPq w|k6Ù:I}\y!}bzvL Ě8WWVg x[¾wpVy"!qy%Q)t\7Z J/E4X֧#ٚdƨ>Y 2@K/%'GD< ^o۰03@~K!j`0 :"~Kw\On/m7`ocq?-o ~`@(b~frnp HYL-0~٤܁J#.?.pջpχ~S]tgDKxW?⇗oVˋ?cxS+~rtxuĮ#>۪nұ#3xW-R³^O \Li I4xqIOz!/]nZq>> endobj 32 0 obj << /Filter /FlateDecode /Length 1460 >> stream xWr6)80 Q9u290dsB2)Ǔ>LO}>I$B8w ?QB)w{;{z"Ӕ0m`  ,bNKC2!(9Qx|\[[.o2e愦Osz ;цxHspkmY;Ĉ6愪!CZa 4^&9MS&&hEu RYM92A4MR98~L]?3WݖLj(~+pII J5Ge4Mt)>jHȈ ='9@~Z*R}uElƨ N$fT,K]SC۵g jYGWؗM}o7׋9Ҏt>aN1H2Aܨu0_cFr:KDѢuǵ!(}-VeU cA}xy2^-¸m1Jp5Y(NGJ-0*-&$&''c11^ o'' CжĘH:%2ږc0ږ7MdHNm Gn>E0GXI߅޺vaT}KYy\Pgs̹K`ОQWv8'?)(7NYF<73gTq*:;}sOO}J'6njM]t3_,ϗ+ܼ{y9_.n6oM u*H}x#ißpu'|,EYEAug#8W[8A/gL5> endobj 34 0 obj << /Filter /FlateDecode /Length 1030 >> stream xV͎8 )x~,>hMLON.QHG%R~׻ٵLH(JH%pQ@QȋRI'Hz1I,*$9^O*(uE;Z_xH1;& ~RpkND=簅fvk ># 0N(l_,Z7oVP' lr㼊ޫD2=t*`}o!+6vB{huХ-࡮Lo5X#UmTwgV]&+Tʱ<h4A/yfo3c}Z?vE_xma 񖩡ҩyux(Mf[x6>%=׮hdKʓPG$>o`XʖGW{&-de; "/_6;;G(e C}0'ݚh)є(&Z(9n:p,d"F?:+ۘݾm%4 "FTWs9*dIS8p[k5^35)AAĖJ“]i8fpsV8Ha g/JcjiJX nWGe':aH:f ,fHc'T)>zYEoLx5+CfI8#~c)󕀻 |a2R_p*)J!9 \1D_ȝ)\0tO{bD^m֕NEׇ:7H3Rcõ>/?"rdKd E!9ɲ08:aÄ},OKW-a3C8J`Ep԰vnք endstream endobj xref 0 35 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000460 00000 n 0000000497 00000 n 0000000646 00000 n 0000000768 00000 n 0000002118 00000 n 0000002227 00000 n 0000002335 00000 n 0000002443 00000 n 0000002556 00000 n 0000002672 00000 n 0000011558 00000 n 0000011692 00000 n 0000011827 00000 n 0000011884 00000 n 0000011941 00000 n 0000045850 00000 n 0000060557 00000 n 0000060616 00000 n 0000060675 00000 n 0000060704 00000 n 0000060835 00000 n 0000063214 00000 n 0000063347 00000 n 0000063451 00000 n 0000063584 00000 n 0000063719 00000 n 0000063824 00000 n 0000065836 00000 n 0000065941 00000 n 0000067475 00000 n 0000067580 00000 n trailer << /Size 35 /Root 1 0 R /Info 5 0 R /ID[<2051391b762f4f7ec810d429dd49aed1><2051391b762f4f7ec810d429dd49aed1>] >> startxref 68684 %%EOF Requirements and Costs for NESREA Permit Applications.

Requirements and Costs for NESREA Permit Applications

Navigating the complexities of environmental compliance is essential for any business whose operations impact the environment. Ensuring that your business is compliant with NESREA's environmental regulations not only protects the environment but also enhances your company’s reputation and operational efficiency. This guide demystifies the process of obtaining crucial environmental permits in Nigeria, outlining the different types of permits available, such as Air Quality, Waste and Toxic Substances, UEEE, Biodiversity Conservation, and Eco-Guard Certification. It provides a step-by-step overview of the application process, necessary documentation, and statutory fees, making it straightforward for businesses to secure the necessary approvals. By following these guidelines, your business can operate sustainably and legally, positioning itself as a responsible and environmentally conscious entity. Take the first step towards compliance and operational excellence today!
How to Get Your NESREA Air Quality Permit in Nigeria: A Simple Step-by-Step Guide

Environmental permits are crucial for businesses and industrial facilities whose operations may impact the environment.

These permits ensure that operations are environmentally sustainable and compliant with relevant environmental standards and regulations.

 

Types of Permits

 

NESREA (National Environmental Standards and Regulations Enforcement Agency) has categorised its environmental permits into five main groups to streamline the process and avoid duplication:

 

  1. Air Quality Permit: Addresses issues related to atmospheric emissions, vehicular emissions, open burning, refrigeration and air conditioning equipment (RAC), and noise pollution.

 

  1. Waste and Toxic Substances Permit: Covers waste generation, restricted chemicals, sludge disposal, and effluent discharge.

 

  1. Used Electrical and Electronic Equipment (UEEE) Permit: Pertains to the handling, import, and export of used electrical and electronic equipment.

 

  1. Biodiversity Conservation Permit: Focuses on access to genetic resources and related issues.

 

  1. Eco-Guard Certification: Evaluates the environmental impact of pre-construction and construction activities.

 

Application Process

 

To apply for the various permits, applicants must visit the NESREA office or follow the prescribed online process.

The following documents are required to be submitted along with the completed application form:

 

  • Evidence of payment (official revenue receipt) of the processing fee.

 

 

  • Tax Clearance Certificate for the last three years.

 

  • Evidence of Environmental Impact Statement (EIS), where applicable.

 

  • Evidence of affiliation with an internationally/nationally recognised stewardship organisation for PRO/Recyclers, where applicable.

 

 

  • Schematic drawings and layout of the factory/warehouse for producer/recycler/collector.

 

  • Evidence of registration with a Producer Responsibility Organisation (PRO) for producers.

 

  • Environmental Audit Report (EAR), where applicable.

 

  • Evidence of previously executed jobs, where applicable.

 

Time-Line

 

NESREA will acknowledge receipt of all “complete” application forms within 7 working days.

The agency may request additional information from the applicant within a specified period after assessing the application.

 

Statutory Fees

 

The statutory fees for NESREA permits are outlined below:

 

  1. Processing Fee:

 

  • Biodiversity Conservation Permit: ₦50,000

 

  • Electrical & Electronic Equipment Permit: ₦15,000

 

  • Air Quality Permit: ₦20,000

 

  • Waste and Toxic Substances Permit: ₦20,000

 

  • Eco-Guard Certification: ₦40,000

 

  1. Amendment Fee: ₦20,000

 

  1. Re-hearing Fee: ₦50,000

 

  1. Appeal Fee: ₦20,000

 

  1. Annual Permit Fee: Variable

 

  1. Renewal Fee: Variable

 

Issuance of Permit

 

Upon approval of the application, NESREA will notify the applicant and indicate the assessed Annual Permit Fee, which must be paid within a specified period.

After the fee is paid, NESREA will issue the appropriate permit with the specified conditions.

 

Additional Information

 

  • Application fees for Amendment, Re-hearing, Appeal, and Renewal will also attract the required Processing Fees.

 

  • The Annual Permit Fee varies depending on the facility and its operations.

 

  • Permits must be renewed annually, and the Renewal Fee is variable.

 

  • All fees are subject to review by NESREA.

 

By adhering to these guidelines and providing the necessary documentation, businesses and industrial facilities can obtain the required NESREA permits to ensure their operations are compliant with environmental regulations.

This compliance not only protects the environment but also enhances the company’s reputation and operational efficiency.

Want to Speak with a Consultant?

Start a One-on-One Conversation With One of Our Senior Corporate/Litigation Law Experts.
Share this article

Related Posts

Product Certification in Nigeria: What the NIS Certification Mark Really Means

In Nigeria, SON operates both mandatory and voluntary product certification schemes, yet many manufacturers still confuse MANCAP with the NIS

Employer-Based Health Insurance Scheme (EHIP) Registration in Nigeria

With Nigeria’s health insurance framework making coverage mandatory for employers and employees in private-sector organisations with five or more staff,

Environmental Management Plan (EMP) Certification in Nigeria: The Compliance Document Most Businesses Ignore Until It Is Too Late

Did you know that environmental non-compliance can lead to project delays, regulatory sanctions, and even the suspension of business operations

error: Content is protected !!

Before you Leave!

Do You Want to Speak with a Senior Corporate Law or Litigation Expert?

OR