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Corporate Law 28 Jan 2026 5 min read

Corporate governance for Nigerian SMEs: minimum viable framework

Nigerian founders frequently ask the same question: what governance do we need before raising? The honest answer is less than most law firms suggest, but more than most founders implement.

The minimum viable pack. A clean cap table, executed shareholders' agreement, board charter, conflicts policy, and a basic delegation of authority matrix. That is it.

What can wait. Independent directors, formal committees, ESG framework, shareholder dividend policy. These attract attention at Series B; pre-Series A they are theatre.

Where founders most often slip. Verbal share allocations to early team members. Resolve them before fundraising; investors will not, and should not, accept ambiguity on equity.