Examining the Adequacy of Corporate Social Responsibility Law in Nigeria’s Extractive Industries: A Gap Analysis

Corporate social responsibility obligations in Nigeria's extractive industries exist at the intersection of voluntary industry standards, contractual commitments, and an emerging body of statutory requirements. The Petroleum Industry Act 2021 introduced mandatory host community development trust provisions that represent a significant shift toward legally binding CSR obligations for upstream oil and gas companies. This research conducts a systematic gap analysis of the CSR legal framework applicable to Nigeria's extractive industries, examining the extent to which existing legislative and regulatory instruments address identified social and environmental harms documented in the literature from 2019 to 2024. A doctrinal and empirical mixed-methods methodology was adopted, combining textual analysis of relevant statutes, community development agreements, and judicial decisions with field interviews conducted in oil-producing communities in Ondo State and solid minerals mining areas of Nasarawa State. Analytical categories were derived from the UN Guiding Principles on Business and Human Rights. Findings reveal significant gaps in the enforceability of CSR commitments beyond the petroleum sector, the absence of mandatory human rights due diligence requirements, and inadequate mechanisms for ensuring that host community development trusts are managed in the genuine interest of beneficiary communities. The study contributes original analytical insights by mapping Nigerian CSR law against international normative frameworks and identifying specific legislative interventions required to bridge identified gaps. Recommendations are advanced for an Extractive Industries CSR Act and sector-specific human rights due diligence regulations. Keywords: corporate social responsibility, extractive industries, PIA 2021, human rights due diligence, Nigeria.