The United Nations Sustainable Development Goals and Nigeria’s International Accountability Mechanisms

This study examines how Nigeria accounts for its progress on the United Nations Sustainable Development Goals (SDGs) through international reporting mechanisms, assessing the coherence between voluntary national review submissions and independent assessments of SDG performance. Nigeria adopted the 2030 Agenda for Sustainable Development at the UN General Assembly in 2015 and has submitted Voluntary National Reviews to the High-Level Political Forum. However, critics have raised concerns about data quality, civil society consultation processes, and the gap between reported progress and ground-level development outcomes. Drawing on global governance theory and compliance theory, this research analyses the content of Nigeria's SDG Voluntary National Reviews submitted between 2020 and 2024, comparing official data with assessments from the National Bureau of Statistics, civil society shadow reports, and international development organisations. The study adopts a qualitative methodology, supplemented by basic quantitative analysis of SDG indicator data where available. Attention is paid to SDG goals particularly relevant to Nigeria's developmental challenges, including poverty (SDG 1), education (SDG 4), and gender equality (SDG 5). Findings are expected to reveal substantial discrepancies between official reporting and verified development outcomes, particularly in states in the North West and North East zones. Recommendations focus on improving data systems and civil society integration into SDG reporting processes. Keywords: SDGs, accountability, Nigeria, Voluntary National Review, sustainable development.