Otseje, I.J., Oshageny, A.R., Ogoh, O.A. and Chikodi, I.R. 2026. CLIMATE RELATED FINANCIAL LOSSES AND REPORTING CHALLENGES IN NIGERIA’S OIL AND GAS SECTOR: IMPAIRMENT, PROVISIONS, CONTINGENT LIABILITIES, AND SUSTAINABILITY DISCLOSURE. IJO -International Journal of Business Management ( E:ISSN 2811-2504 ) (P.ISSN: 2384-5961). 9, 10 (Oct. 2026), 01-18.